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Abstract
A new disruptive innovation appears in the international financial horizon and in the Republic of Panama, cryptocurrencies are a digital means of exchange for use in several markets with characteristics similar to what happens with products, merchandise or raw materials. called "Commodities" in international markets and similar to what happens with gold. Even when its transaction volume increases more and more, the value of cryptocurrencies is very volatile and it can be asserted that there is no specific guide in the International Financial Reporting Standards (IFRS) on the accounting treatment of cryptocurrencies despite the accelerated of its use, leaving the question unanswered: ¿How it can be counted? The interesting aspect of this research is focused on analyzing the degree of knowledge and acceptance of cryptocurrencies in the university student population in the Republic of Panama. Panama is today one of the most important economic centers, both in the Central American region and in Latin America and the Caribbean. On the other hand, it has been demonstrated that the use of the digital economy for remittances instead of cash payments is beneficial for low-income people in developing countries and Panama as long as it has legislation that provides for the use of digital assets. This research aims to shed light on a phenomenon that can become the new and better use of the Internet. The methodology used in the development of this research is a particular methodology, based on the use of research techniques of all tree documentary research, descriptive research and field research. Although this is a research in development, its partial results show that the security of cryptocurrencies is based on a value-added service known as "Blockchain". Some of its most important qualities are: the fact that it is impossible for a third party to determine who, when and the amount of a transaction made by a user. In this regard, the authors believe that cryptocurrencies are a disruptive innovation that poses new challenges to international banking, the Panamanian Banking and the general public. It is also considered that, although the security of cryptocurrencies is good, it will never be greater than that of computer systems in general.
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