{"id":10035,"date":"2023-07-12T07:49:14","date_gmt":"2023-07-12T12:49:14","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=10035"},"modified":"2026-03-11T23:19:48","modified_gmt":"2026-03-12T04:19:48","slug":"tratamiento-contable-de-los-criptoactivos","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/actualidad\/2023\/07\/tratamiento-contable-de-los-criptoactivos\/","title":{"rendered":"Tratamiento contable de los criptoactivos"},"content":{"rendered":"\n<p><em>Por: David Chaves Ferrin, asistente de investigaci\u00f3n t\u00e9cnica del INCP<\/em><\/p>\n\n\n\n<div style=\"position:relative;padding-top:max(60%,800px);height:0;width:100%\"><iframe allow=\"clipboard-write\" sandbox=\"allow-top-navigation allow-top-navigation-by-user-activation allow-downloads allow-scripts allow-same-origin allow-popups allow-modals allow-popups-to-escape-sandbox allow-forms\" allowfullscreen=\"true\" style=\"position:absolute;border:none;width:100%;height:100%;left:0;right:0;top:0;bottom:0;\" src=\"https:\/\/e.issuu.com\/embed.html?d=tratamiento_contable_de_los_criptoativos_f&#038;hideIssuuLogo=true&#038;hideShareButton=true&#038;pageLayout=singlePage&#038;u=incp\"><\/iframe><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-6208f3f6-1207-4fcf-8e00-20b7708b4eb6\" href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2023\/07\/Tratamiento-contable-de-los-criptoativos-f.pdf\">Descargar PDF<\/a><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2023\/07\/Tratamiento-contable-de-los-criptoativos-f.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6208f3f6-1207-4fcf-8e00-20b7708b4eb6\">Descarga<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP) emiti\u00f3 la Orientaci\u00f3n t\u00e9cnica 20 \u2013 Criptoactivos: gesti\u00f3n contable en Colombia, la cual sirve de gu\u00eda en el reconocimiento, medici\u00f3n, revelaci\u00f3n y presentaci\u00f3n de los hechos econ\u00f3micos relacionados con este tipo de activos.<\/p>\n","protected":false},"author":8,"featured_media":10024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[544,5],"tags":[],"class_list":["post-10035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad-y-finanzas","category-contenidos"],"views":871,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/10035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=10035"}],"version-history":[{"count":9,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"predecessor-version":[{"id":14202,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/10035\/revisions\/14202"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/10024"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}