Accounting for bitcoins in light of IFRS and tax aspects
Abstract This essay presents recommendations in regard to accounting for operations that involve bitcoins, in compliance with the International Financial Reporting Standards (IFRS), and analyzes their main tax aspects. There is no specific pronouncement on the part of the International Accounting St...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
2020-01-01
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772020000200275&tlng=en |