Crypto Accounting: Big Changes Coming in 2026

In 2026, the Financial Accounting Standards Board (FASB) will tackle two big projects related to cryptocurrency. These projects could make a huge difference for big companies that want to invest in digital assets. The FASB made some big changes in 2024. They introduced new rules for how companies should report the value of their cryptocurrency holdings. Before this, companies only had to report the original purchase price. But now, they must report the current market value every quarter. This means that if the value of Bitcoin goes up, companies must show that increase in their financial reports. This change has made it easier for big companies to invest in cryptocurrency. The FASB is now looking at two specific issues. First, they are considering whether stablecoins like Tether and USD Coin should be treated like cash. If they are, companies could use them more easily for everyday transactions. Second, they are looking at how to handle transfers involving digital assets, like wrapped tokens and staking. In 2025, there were some big changes in the rules that made it easier for companies to invest in cryptocurrency. The Securities and Exchange Commission changed some rules that had made it difficult for banks to hold cryptocurrency. And the government created a Bitcoin reserve, which showed that they were treating cryptocurrency as a real asset.Because of these changes, many companies started investing in cryptocurrency. MicroStrategy, for example, now holds a lot of Bitcoin. And BlackRock, a big investment company, started a Bitcoin ETF. A survey found that many institutional investors plan to increase their cryptocurrency holdings. Clear accounting rules are important because they make it easier for companies to compare their investments and make decisions. The new rules also make it easier for companies to see the real value of their cryptocurrency holdings. However, it will take some time for the FASB to finalize these new rules. They will likely not be in effect until 2027 or 2028. But companies are not waiting. They are already using new infrastructure to invest in cryptocurrency. In the end, these changes in accounting rules, along with supportive regulations and better infrastructure, are making it easier for big companies to invest in cryptocurrency. The FASB's work in 2026 is a sign that accountants are recognizing this trend and are working to provide the frameworks that institutions need.