Nowadays, technology is evolving more and more and it is a gratifying fact for economists. The work is much easier than in previous years because computer programs have appeared that help to achieve the current problems faster. Society is evolving from day to day and it is necessary to adapt to contemporary needs, every new problem needs a new solution. The realization of this paper aims to present theoretical information on the introduction of cryptocurrencies in accounting, of course only as a theoretical ideology. Through the scientific approach of this paper, the authors have tried to look at cryptocurrencies from a legal and accounting point of view, the aim being to achieve a relevant picture of the handling of cryptocurrencies in accounting and their management as a treasury element.