Activos intangibles, últimas novedades contables en activos digitales
-
1
Universidad de Salamanca
info
ISSN: 1887-5696
Year of publication: 2024
Issue Title: Contabilidad y Finanzas en la era Fintech
Issue: 37
Pages: 35-48
Type: Article
More publications in: Revista de contabilidad y dirección
Abstract
We are currently living in an era of substantial changes derived from the disruption created by new technologies. An example of this situation can be found in the growing importance, especially in economic terms, of the knows as “digital assets”. This article aims to offer a realistic view of the current situation from the point of view of both accounting and the legal classification of these assets, with special reference to non-fungible tokens (NFTs), with the purpose of encouraging the necessary debate on the relevance of considering these new realities from a multidisciplinary approach.