This work seeks to analyze the possible scopes and limitations that have radical technologies for cryptocurrencies taking into account that in Colombia there is still no regulations and legislation for this digitized economy in addition to this cryptocurrencies and their possible accounting characterization will be presented. This research process was conducted by the qualitative method such as document review and semi-structured interviews with professionals in the financial and accounting area as well as entrepreneurs and experts in cryptocurrency mining. It should be noted that from the accounting area there is a lack of training to understand and provide advice on this economic technology as well as the need for the state to regulate and exercise control through regulatory bodies.
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