Tratamiento contable de las criptomonedas

This paper analyzes the accounting treatment of cryptocurrencies under InternationalFinancial Reporting Standards (IFRS), in light of the absence of a specific standard governingtheir recognition, measurement, and presentation. Based on the decisions of the IFRS Interpretations Committee and the Conceptual Framework, three common scenarios are examined: holding cryptocurrencies as a long-term investment, cryptocurrency mining as a business activity, and receiving cryptocurrencies as a means of payment. Each case presents applicable accounting criteria and practical examples, evaluating the use of IAS 38 (intangibleassets) and IAS 2 (inventories), as well as the adoption of fair value measurement. The analysis concludes that, in contexts of increasing use and liquidity of these digital assets, the application of the revaluation model and appropriate financial disclosures are essential for faithful and relevant representation.