Impact of disruptive technologies on crypto accounting

Abstract

This study analyzes the impact of disruptive technologies on the accounting of cryptocurrency transactions in the Peruvian context. Through a qualitative and descriptive approach, the regulatory, tax and accounting challenges that emerge with the growing use of digital currencies such as bitcoin are examined. The research is based on documentary analysis and interviews with accountants and business managers, who highlight the need to establish clear and updated accounting guidelines that reflect these operations in the financial statements. The findings show a lack of specific regulation in the International Financial Reporting Standards and in Peruvian tax legislation, which generates gaps in the treatment of these transactions. It is concluded that the incorporation of cryptocurrencies in accounting processes requires regulatory adjustments and greater articulation between regulatory entities and the business environment.