Over 600 million people worldwide now use digital assets in some form. Total market capitalisation has exceeded two trillion dollars. Stablecoins surpass 300 billion. Digital assets appear on corporate balance sheets, in fund portfolios, and in financial statements audited under frameworks not originally designed for them.

The regulatory environment is accelerating this. MiCA in Europe, the GENIUS Act in the United States, and parallel frameworks in Singapore, Dubai, Hong Kong, and the UK are creating more concrete, compliance-driven demand for professional digital asset valuations. The question of methodology – how these assets are valued, by whom, and on what basis – is moving from academic discussion to practical urgency. It is a question the IVSC will be considering in the period ahead.

This special edition of the European Business Valuation Magazine – a joint publication of EACVA and IVSC – brings together important perspectives on digital asset valuation. The contributions address accounting treatment under IFRS and US GAAP, the regulatory implications of MiCA, valuation methodologies adapted for blockchain-based assets, data infrastructure challenges, tokenomics, and market context. Together they represent a serious attempt to build the analytical foundation this asset class requires.

I also welcome the CDAV – the Certified Digital Asset Valuator – a professional qualification developed by EACVA. The CDAV is not a valuation standard; it is a practitioner qualification designed to help equip professionals with the specific knowledge digital asset valuation demands. Professionalism is a necessary complement to any standards work. EACVA, as Europe’s largest association for business valuators, is well placed to deliver it.

I hope this edition advances the conversation – and that readers will bring it to the attention of colleagues navigating this space.

How EACVA’s new certification program equips valuation professionals for the digital asset economy

This article outlines ten global crypto trends that are expected to shape the market in 2026. For a Certified Digital Asset Valuator, these trends are not abstract observations. They define the context in which digital assets, crypto-related companies, and tokenised instruments must be analysed, assessed, and ultimately valued.

This article provides a comprehensive exploration of Module 1 of the CDAV Course “Crypto Asset Infrastructure”. It examines the technological foundation that underpins every blockchain network and demonstrates why, in the world of digital assets, the network is the asset. Understanding this infrastructure is not an IT question. It is a prerequisite for professional-grade due diligence, valuation, legal classification, and risk assessment – regardless of professional background.

This article is relevant to: asset managers and VC/PE analysts; corporate finance and M&A professionals; lawyers in FinTech, securities, and regulatory practice; tax advisers and CPAs; valuation specialists, auditors and consultants; and blockchain project leaders and founders.

This article explores Module 2 of the CDAV Course “Crypto Asset Applications”. While Module 1 examines the technical “pipes”of blockchain networks, Module 2 audits the rights flowing through them – and why the precise nature of those rights is the only credible foundation for valuation.

This article is relevant to: asset managers and VC/PE analysts; corporate finance and M&A professionals; lawyers in FinTech, securities, and regulatory practice; tax advisers and CPAs; valuation specialists, auditors and consultants; and blockchain project leaders and founders – any professional whose work requires classifying, valuing, structuring, or advising on digital assets.

How two conceptual frameworks reach different answers to the same classification problem – and what this means for financial statement users.

How Europe’s new crypto-asset framework changes the analytical requirements for valuation professionals.

A structured overview of how the classical valuation approaches are being adapted for blockchain-based assets – and why the analytical questions they raise deserve closer attention.

This article explains how the familiar logic of relative valuation translates to blockchain-based assets and where the data challenges require a new kind of due diligence.

What valuation professionals need to understand about the data behind digital asset valuation before building a model.