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...

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Bibliographic Details
Main Authors: Marta Cristina Pelucio-Grecco, Jacinto Pedro dos Santos Neto, Diego Constancio
Format: Article
Language:English
Published: Universidade de São Paulo 2020-01-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772020000200275&tlng=en