Crypto’s Rules Are Here. 2026 Will Be About Making Them Work
The past two years finally gave the crypto industry something it has long lacked: rules. After a decade of ambiguity, US policymakers have begun stitching together a regulatory framework.
The Financial Accounting Standards Board issued ASU 2023-08, allowing in-scope crypto assets to be brought onto balance sheets at fair value. Congress followed with the GENIUS Act, establishing a federal structure for payment stablecoins. The IRS modernized crypto tax reporting with Form 1099-DA.
This emerging foundation is significant. But the hard work of turning rules into meaningful compliance and functional oversight is just beginning. Companies and practitioners should expect 2026 to be less about crafting new regulations and more about refining,…
