TITLE:
The Impact of IAS/IFRS Adoption on the Blockchain: Criticalities and Trends in the Business Valuation Methods*
AUTHORS:
Francesco Agliata, Fabiana Roberto, Alessia Galdiero
KEYWORDS:
Blockchain, IAS/IFRS, Business Valuation, Net Income, Equity, Cash Flows
JOURNAL NAME:
Open Journal of Accounting,
Vol.15 No.2,
April
7,
2026
ABSTRACT: This study, after outlining the defining characteristics and conceptual framework of blockchain, questions the evaluation methods that can best appreciate its impact on company value. Numerous academic studies examine the evaluation criticalities of specific companies; conversely, there are few scientific contributions of interest on the appraisal techniques for blockchain. The main objective is to identify appropriate corporate valuation techniques, also considering the IAS/IFRS adoption.