Falta de padronização contábil para o tratamento das criptomoedas

• Autor(a) principal: Silva, Joyce Jully Araujo
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/30602
• topic: Criptomoedas; Cryptocurrencies; Bitcoin; Tratamento contábil; Normatização; Bitcoin; Accounting treatment; Standardization; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In 2008, Satoshi Nakamoto created the first cryptocurrency, bitcoin, since its emergence, many other cryptocurrencies have been created and used in the market. Cryptocurrencies are known mainly for not being controlled by any government and for offering high security and anonymity in transactions. Due to the increasing use of cryptocurrencies, doubts are beginning to appear about technology, standardization, legality, taxation and accounting treatment attributed to cryptocurrencies. Hence, the objective of the study is to understand how companies deal with transactions carried out with cryptocurrencies in Brazil. Through qualitative and descriptive, analysis, we sought to understand the technology, existing accounting standards and the use of cryptocurrencies. The research was developed through a questionnaire sent to companies that use cryptocurrencies, to identify how entrepreneurs deal with these transactions, as well as what are the transactions and the level of knowledge about the subject. The results indicate that there is no standardization of accounting treatment, which generates uncertainties as to the way of recognition, measurement, and disclosure of this information. The results have implications for the regulatory bodies, given the consequent decrease in comparability between companies that use this type of transaction.