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...

Full description

Autores:
Del Campo Bustamante, Sandra Patricia
Tipo de recurso:
Fecha de publicación:
2021
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/8670
Acceso en línea:
http://hdl.handle.net/10819/8670
Palabra clave:
Criptomoneda
Normatividad
Contable
Literatura
Avances
Cryptocurrency
Regulations
Accounting
Literature
Advances
Moneda
Regulación contable
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary: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.