Resumen

MORA-CALDERON, Omar  y  RAMIREZ-MARIN, Ronald. Financial, accounting and tax consequences of virtual currencies in the costa rican market, an exploratory study. Rev. Nac. Adm. [online]. 2022, vol.13, n.1, e4230. ISSN 1659-4932.  http://dx.doi.org/10.22458/rna.v13i1.4230.

The vertiginous and inevitable technological changes have driven the establishment of virtual currencies as an exchange mechanism, in response to the need for agile, decentralized and open means of payment, without intermediaries, which make the reduction of expenses possible by simple transfer. The use of cryptocurrencies generates uncertainty in world economies because they impact the macroeconomic management of countries, whether they legalize the mechanism or not. The country does not escape this reality, but there are few official scientific studies related to the possible use of virtual currencies, as well as possible scenarios for the management, supervision and control of monetary policy. Likewise, in the accounting profession, challenges related to the evaluation of the criteria for its registration in the financial statements and the diversification of the services provided by public accountants are visualized, as well as transformations in the curricular field of universities.

Palabras clave : TECHNOLOGICAL CHANGES; BLOCKCHAIN; INTERMEDIATION; INTEREST GROUPS; ACCOUNTING TREATMENT; CONTROL; INSPECTION; LEGALITY; EXPERTS.

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