ANC Regulation No. 2026-01 of January 9, 2026, updates the accounting treatment of crypto-assets by expanding their scope and clarifying the rules applicable to their holding, issuance, and custody. It notably introduces a new approach based on analyzing the rights attached to crypto-assets and the intended use to determine their accounting treatment. These new provisions will apply to fiscal years beginning on or after January 1, 2027, with the option of early application upon their publication in the Official Journal.

Contents

• Expanding the scope of crypto-assets and evolving terminology
• New accounting rules for held crypto-assets
• Accounting treatment for issued crypto-assets
• Rules applicable to crypto-asset service providers and third-party custody
• Accounting treatment for crypto-asset lending and borrowing transactions
• New disclosure requirements for the notes to the financial statements
• Implications for companies: adapting accounting procedures, documentation, and internal controls
• New challenges and due diligence requirements for statutory auditors

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