{"id":8022,"date":"2021-11-18T16:20:56","date_gmt":"2021-11-18T21:20:56","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=8022"},"modified":"2026-03-11T23:37:12","modified_gmt":"2026-03-12T04:37:12","slug":"aplicacion-de-las-niif-a-la-tenencia-de-criptomonedas","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/infografias\/2021\/11\/aplicacion-de-las-niif-a-la-tenencia-de-criptomonedas\/","title":{"rendered":"Aplicaci\u00f3n de las NIIF a la tenencia de criptomonedas"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"410\" height=\"1024\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1-410x1024.png\" alt=\"\" class=\"wp-image-8023\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1-410x1024.png 410w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1-819x2048.png 819w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas-1.png 1667w\" sizes=\"auto, (max-width: 410px) 100vw, 410px\" \/><\/figure>\n<\/div>\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas.pdf\"><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Descargar PDF<\/span><\/strong><\/a><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/11\/Aplicacion-de-las-NIIF-a-la-tenencia-de-criptomonedas.pdf\" class=\"wp-block-file__button wp-element-button\" download>Descarga<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Comit\u00e9 de Interpretaciones de Normas Internacionales de Informaci\u00f3n Financiera (IFRIC por sus siglas en ingl\u00e9s) analiz\u00f3 la forma en que se aplican las Normas NIIF a la tenencia de criptomonedas. El Comit\u00e9 consider\u00f3 un subconjunto de criptoactivos los cuales al cumplir las siguientes caracter\u00edsticas se configuran como una criptomoneda:<\/p>\n","protected":false},"author":8,"featured_media":8025,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[],"class_list":["post-8022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif"],"views":848,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/8022","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=8022"}],"version-history":[{"count":3,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/8022\/revisions"}],"predecessor-version":[{"id":14242,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/8022\/revisions\/14242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/8025"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=8022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=8022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=8022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}