Bitcoin Measurement in Accounting: A Theoretical Analysis

Coins appeared many centuries ago with the goal of facilitating exchange objects between people, but this means fell out hands states that had control over their currencies mid-2008, until a new type currency appeared, first safe and functional cryptocurrency did not need to have any government intervening, Bitcoin, decentralized has manufacturing limit is becoming increasingly relevant in current scenario. Accounting turn challenge measuring identifying asset way best fits its classification. This paper aims make comparison other scientific papers related measurement Bitcoin obtain better understanding how topic being addressed. It was concluded standardization for registration these assets indispensable, main difficulty concerns encountered reference quotation reais comparability information. possible consider financial operations cryptocurrencies are similar foreign currency. The analysis made assuming classification assets.