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La CONTABILIZACIÓN de los criptoactivos y criptopasivos.

Authors :
Ruiz Lamas, Fernando
Source :
Técnica Contable y Financiera; oct2021, Issue 45, p48-52, 5p
Publication Year :
2021

Abstract

The article reports that the European Financial Reporting Advisory Group (EFRAG), is the technical body that advises the European Union on issues regulation of financial information, in order to discuss with the International Accounting Standards Board (IASB) that is an organization issuer of International Financial Reporting Standards (IFRS) on the opportunity to issue a specific regulation for the accounting of crypto-assets and crypto-liabilities.

Details

Language :
Spanish
ISSN :
25311743
Issue :
45
Database :
Complementary Index
Journal :
Técnica Contable y Financiera
Publication Type :
Periodical
Accession number :
153420842