Contabilidad criptoactivos: Valor razonable o coste de adquisición.

The article "Accounting for Cryptocurrencies: Fair Value or Acquisition Cost" proposes an accounting treatment for different cryptocurrencies in the absence of regulations from the ICAC. It discusses how they should be recorded depending on whether they are part of the operating inventory or investment assets. It is recommended to value cryptocurrencies at their fair value and record changes in the income statement. Additionally, the importance of considering volatility and manipulation in the cryptocurrency market when choosing the appropriate valuation method is highlighted. It is concluded that it is crucial to select the appropriate valuation method according to the nature and purpose of each digital asset. [Extracted from the article]