Criptomonedas : tratamiento contable y su avance regulatorio en los países de la Alianza del Pacifico
This research paper's main objective is the accounting procedure and what are the regulatory advances in countries belonging to the Alliance of the Pacific, these are Colombia, Chile, Mexico and, Peru. A qualitative documental type of methodology was used to make this determination. Literature...
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| Tipo de recurso: | artículo |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2021 |
| País: | Colombia |
| Institución: | Universidad de San Buenaventura |
| Repositorio: | Repositorio USB |
| Idioma: | español |
| OAI Identifier: | oai:bibliotecadigital.usb.edu.co:10819/8670 |
| Acceso en línea: | http://hdl.handle.net/10819/8670 |
| Access Level: | acceso abierto |
| Palabra clave: | Criptomoneda Normatividad Contable Literatura Avances Cryptocurrency Regulations Accounting Literature Advances Moneda Regulación contable |
| Sumario: | This research paper's main objective is the accounting procedure and what are the regulatory advances in countries belonging to the Alliance of the Pacific, these are Colombia, Chile, Mexico and, Peru. A qualitative documental type of methodology was used to make this determination. Literature was consulted and the result was that currently in these countries cryptocurrency does not have a set of clear and defined accounting procedures and rules to be regulated. Even though some countries present important advance, like Mexico, are more advanced in this aspect than other countries; it is evident that this topic generates a lot of uncertainty, and states are still reticent to recognize them in their economy because for them this type of currency does not fulfill the characteristics of a mainstream currency. Even though there are a lot of benefits to cryptocurrency, the fact that it is not regulated by laws affects the financial stability of consumers who use them because it is no secret the risk that they face is very high. |
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