HIGHLIGHTS
- who: Faculdade Fipecafi and colleagues from the Bela Vista – – SP – Brazil have published the article: Revista Contabilidade & Finanças, USP, São Paulo, in the Journal: (JOURNAL)
- what: The general aim of this essay is to present recommendations in regard to accounting for operations that involve bitcoins, in compliance with IFRS, based on the characteristics identified by Ram , also analyzing their main tax aspects. Unlike the analysis by Ram , which focuses on measuring bitcoin, the authors analyze its characteristics to choose and apply the appropriate accounting policy, in compliance with IAS 8, identifying what standard . . .
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