Financial, accounting and tax consequences of virtual currencies in the costa rican market, an exploratory study
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| Autores: | , |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2022 |
| Descripción: | The vertiginous and inevitable technological changes have driven the establishment of virtual currencies as an exchange mechanism, in response to the need for agile, decentralized and open means of payment, without intermediaries, which make the reduction of expenses possible by simple transfer. The use of cryptocurrencies generates uncertainty in world economies because they impact the macroeconomic management of countries, whether they legalize the mechanism or not. The country does not escape this reality, but there are few official scientific studies related to the possible use of virtual currencies, as well as possible scenarios for the management, supervision and control of monetary policy. Likewise, in the accounting profession, challenges related to the evaluation of the criteria for its registration in the financial statements and the diversification of the services provided by public accountants are visualized, as well as transformations in the curricular field of universities. |
| País: | Portal de Revistas UNED |
| Institución: | Universidad Estatal a Distancia |
| Repositorio: | Portal de Revistas UNED |
| Lenguaje: | Español |
| OAI Identifier: | oai:revistas.investiga.uned.ac.cr:article/4230 |
| Acceso en línea: | https://revistas.uned.ac.cr/index.php/rna/article/view/4230 |
| Palabra clave: | Cambios tecnológicos blockchain intermediación grupos de interés tratamiento contable fiscalización control expertos Technological changes intermediation interest groups accounting treatment inspection experts Mudanças tecnológicas intermediação grupos de interesse tratamento contábil fiscalização controle especialistas Changements technologiques intermédiation groupes d’intérêt traitement comptable audit contrôle |