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Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article "Superman, Forrest Gump, and we keep moving forward in the CRYPTO world" explores crypto assets and their relationship with accounting and auditing. Basic concepts about value exchange, fiat money, and accounting regulations are reviewed. The importance of blockchain as the computational basis of this world is highlighted, and crypto assets are classified into coins and rights. Cryptocurrencies such as Bitcoin, Dogecoin, and Ether are also mentioned, as well as cryptotokens, which can represent values, financial products, virtual collectibles, among others. The difference between fiat money and cryptocurrencies is discussed, as well as differences in terms of legality, backing, form, volatility, means of payment, unit of measure, identity control, registration, volume/speed, and intermediaries. Regarding accounting registration, it is suggested to evaluate the need for a specific standard for the registration and valuation of these assets, as well as modifying the definition of financial asset to include cryptocurrencies. International and American accounting standards are also mentioned, as well as guidelines issued by other countries. Finally, the importance of conducting adequate auditing of crypto assets due to their decentralized and anonymous nature is discussed, and the risks associated with auditing crypto assets are mentioned. [Extracted from the article]

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on accounting and auditing and use of cryptocurrencies, crypto assets, digital assets, DLT tokens, Active DLTs, blockchain tokens, tokens of investment. It mentions facilitating trade and serving as a means to solve the exchange of goods and created to facilitate peer-to-peer transactions, operating independently to a bank. It also mentions developing accounting and auditing standards and registered in Blockchain technology and distributed ledger technology (DTL).

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)