Is Blockchain more than Cryptocurrencies? Present and Beyond
This document reviews the definition of Blockchain and its application in cryptocurrencies; as its subsequent development allowed the same principle to be applied in others of greater scope, such as the assurance and formulation of smart contracts in relation to rights and obligations associated wit...
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Facultad de Contaduría Pública
2022
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| Acceso en línea: | https://revistas.uexternado.edu.co/index.php/contad/article/view/7541 |
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Universidad Externado de Colombia |
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Español (Spanish) |
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Artículo (Article) |
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Noriega C., Gustavo A. |
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Noriega C., Gustavo A. Is Blockchain more than Cryptocurrencies? Present and Beyond |
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Noriega C., Gustavo A. |
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Noriega C., Gustavo A. |
| title |
Is Blockchain more than Cryptocurrencies? Present and Beyond |
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Is Blockchain more than Cryptocurrencies? Present and Beyond |
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Is Blockchain more than Cryptocurrencies? Present and Beyond |
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Is Blockchain more than Cryptocurrencies? Present and Beyond |
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Is Blockchain more than Cryptocurrencies? Present and Beyond |
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is blockchain more than cryptocurrencies? present and beyond |
| description |
This document reviews the definition of Blockchain and its application in cryptocurrencies; as its subsequent development allowed the same principle to be applied in others of greater scope, such as the assurance and formulation of smart contracts in relation to rights and obligations associated with cryptoassets and liabilities. The reading that financial and academic institutions have of the Blockchain, withoutneglecting their negative characteristics, associated to a greater extent with the opacity between the intervening parties and the impact that their mining has on the environment. In addition, its tax treatment is highlighted in some countries, which contributes to its progressive formalization. |
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Facultad de Contaduría Pública |
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2022 |
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https://revistas.uexternado.edu.co/index.php/contad/article/view/7541 |
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1741870939963916288 |
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ojs-article-75412022-01-12T16:01:44Z Is Blockchain more than Cryptocurrencies? Present and Beyond ¿Blockchain es más que criptomonedas?, presente y futuro Noriega C., Gustavo A. assurance; blockchain; bitcoin; ethereum; triple entry; smart contracts Aseguramiento; blockchain; criptomoneda; ethereum; partida triple; smart contracts This document reviews the definition of Blockchain and its application in cryptocurrencies; as its subsequent development allowed the same principle to be applied in others of greater scope, such as the assurance and formulation of smart contracts in relation to rights and obligations associated with cryptoassets and liabilities. The reading that financial and academic institutions have of the Blockchain, withoutneglecting their negative characteristics, associated to a greater extent with the opacity between the intervening parties and the impact that their mining has on the environment. In addition, its tax treatment is highlighted in some countries, which contributes to its progressive formalization. En este documento se revisa la definición de blockchain y su aplicación en las criptomonedas; cómo su ulterior desarrollo permitió aplicar el mismo principio en otras de mayor alcance, como el aseguramiento y la formulación de contratos inteligentes en relación con derechos y obligaciones asociados a criptoactivos y criptopasivos. Además, se analiza la lectura que de las blockchain tienen las instituciones financieras y académicas, sin dejar de lado sus características negativas, asociadas en mayor medida a la opacidad entre los intervinientes y al impacto que tiene sobre el ambiente su minería. Y también se resalta su tratamiento tributario en algunos países lo que contribuye a su formalización en forma progresiva. 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12,111491 |