Intelligent Fin.tech Issue 28 | Page 30

C A S H I N G I N expertise that will form part the incoming administration , and direct lines of communication being established with leaders in the crypto industry , puts the industry in a unique position for progress and advancement like never before .

C A S H I N G I N expertise that will form part the incoming administration , and direct lines of communication being established with leaders in the crypto industry , puts the industry in a unique position for progress and advancement like never before .

Javier Salinas , Partner , International Tax at BPM among public and private companies while improving investor confidence through clearer financial disclosures .
Integration of AI and Blockchain to drive innovation
Further positive developments would directly lead to a significant influx of investment into US-based crypto projects . The discussion necessarily shifts at that point around the world from which jurisdictions support the industry and crypto investment to which ones have the best offering for what a company , fund or other project seeks to accomplish in the crypto industry . The incoming administration seems poised to make sure the answer to any project or investment consideration is to be based or invested in the US .
Accounting standards
Private industry will also be incentivised to establish corporate treasury allocations to Bitcoin . The Financial Accounting Standards Board ’ s updated accounting standards ( which took effect for tax years beginning after December 15 , 2024 ) to introduce fair value measurement requirements and enhanced disclosure obligations , changing how businesses report digital asset holdings .
This shift allows companies to reflect realtime market values for Bitcoin and other digital assets on their financial statements , reducing the previous impairmentrelated complexities and enabling more transparent and accurate reporting of gains and losses . As a result , businesses may be more inclined to hold BTC on their balance sheets , boosting adoption
The integration of AI and Blockchain technology is creating new opportunities . This convergence of the Internet of Things ( IoT ) addresses critical challenges in data integrity and operational efficiency while democratising access to AI capabilities . Smart contracts traditionally follow predefined rules . We are likely to see the integration of AI , potentially leading to the evolution of smart contracts becoming adaptive , learning-based contracts that respond to dynamic and ever-changing conditions .
For example , in the supply chain context , AI-powered smart contracts could analyse real-time shipping , weather and supplier data to dynamically adjust delivery terms or pricing . Alternatively ,
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