{"id":1741,"date":"2021-09-15T10:52:32","date_gmt":"2021-09-15T15:52:32","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1741"},"modified":"2021-09-15T10:52:32","modified_gmt":"2021-09-15T15:52:32","slug":"criptomonedas-y-contabilidad","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/criptomonedas-y-contabilidad\/","title":{"rendered":"Criptomonedas y Contabilidad"},"content":{"rendered":"<p class=\"wp-block-paragraph\">De 2018 a 2021, la capitalizaci\u00f3n de\nBitcoin creci\u00f3 de US$ 276 mil millones a US$ 1,1 billones (primer trimestre de\n2021), lo que representa alrededor del 10% de la capitalizaci\u00f3n de mercado del\noro. De manera similar, Ethereum, la plataforma m\u00e1s grande para las finanzas\ndescentralizadas, alcanz\u00f3 su punto m\u00e1ximo con una capitalizaci\u00f3n de m\u00e1s de US$\n400 mil millones a principios de 2021, lo que equivale a la capitalizaci\u00f3n de\nJP Morgan Chase. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ethereum ha experimentado un crecimiento\nexponencial similar, superando recientemente el crecimiento de Bitcoin. El\nritmo de crecimiento de estas dos redes l\u00edderes es mucho m\u00e1s r\u00e1pido que el\ncrecimiento de cualquier empresa, red o marca a nivel mundial. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En su sesi\u00f3n de junio de 2019, el Comit\u00e9 de\nInterpretaciones NIIF de la IFRS concluy\u00f3 que la NIC 2 Inventarios se aplica a\nlas criptomonedas cuando se mantienen para la venta en el curso normal de las\noperaciones. Si la NIC 2 no es aplicable, una entidad aplica la NIC 38 a las\ntenencias de criptomonedas. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dicho Comit\u00e9 de Interpretaciones NIIF de la\nIFRS consider\u00f3 que existe una variedad de criptoactivos (criptomonedas),\nse\u00f1alando que tienen las siguientes caracter\u00edsticas: (i) son una moneda digital\no virtual registrada en un libro mayor distribuido que utiliza criptograf\u00eda por\nseguridad, (ii) son emitidos por una autoridad jurisdiccional u otra parte, y\n(iii) no dan lugar a un contrato entre el titular y otra parte.<\/p>","protected":false},"excerpt":{"rendered":"<p>De 2018 a 2021, la capitalizaci\u00f3n de Bitcoin creci\u00f3 de US$ 276 mil millones a US$ 1,1 billones (primer trimestre de 2021)<\/p>","protected":false},"author":4,"featured_media":9544,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[111],"tags":[220,173,27],"class_list":["post-1741","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niif","tag-bitcoin","tag-ifrs","tag-niif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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