Crypto Shapes Accounting Board To-Do List as Coins Gain Traction

Corporate accounting for buzzy cryptocurrencies and intangible assets like copyrights will lead the US standard-setter’s to-do list in 2026.

Digital asset transfers and the equity method of accounting are among the new topics the Financial Accounting Standards Board is tackling after public outreach. FASB will juggle agenda additions with existing research projects investigating questions like how it could improve rules for value-driving intangible assets in corporate financial reports.

The independent board’s rulewriting comes during a time of change for accountants and investors alike as they integrate artificial intelligence into their work and navigate evolving Securities and Exchange Commission priorities under ...