Definition ∞ Corporate Finance Norms represent the established principles, practices, and regulatory frameworks governing financial activities within corporations. These standards dictate how companies raise capital, manage assets, conduct mergers, and report financial performance. In the context of digital assets, these norms are adapting to account for new asset classes and decentralized financial structures. Adherence to these norms ensures financial stability and compliance.
Context ∞ News often addresses the tension and convergence between traditional corporate finance norms and the evolving landscape of digital assets. Discussions frequently focus on how companies integrate cryptocurrencies onto their balance sheets, manage related risks, and ensure regulatory compliance. The development of new accounting standards and best practices for digital asset reporting is a key area of ongoing deliberation and reporting.