Criptoativos e Blockchain: desafios e oportunidades na contabilidade brasileira
Tipo
TCC
Data de publicação
2024-12-11
Periódico
Citações (Scopus)
Autores
Queiroz, Nilvan Bruno Vieira
Orientador
Torres Junior , Fabiano
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O trabalho explora os criptoativos e a tecnologia blockchain, destacando os desafios e oportunidades que representam para a contabilidade brasileira. Com o crescimento do uso de criptoativos como o Bitcoin e outros tokens digitais, torna-se essencial estabelecer práticas contábeis adequadas e criar regulamentações específicas. A pesquisa aborda como a contabilidade precisa se adaptar a esses novos ativos, explorando as normas contábeis brasileiras aplicáveis, como o Marco Regulatório dos Criptoativos (Lei nº 14.478/2022), a Instrução Normativa RFB nº 1.888/2019 e as Normas Brasileiras de Contabilidade (NBC), incluindo NBC TG 04 – Ativo Intangível, NBC TG 39 – Instrumentos financeiros: apresentação e NBC TG 16 - Estoques, que orientam a mensuração, reconhecimento e classificação dos criptoativos, seja como ativos intangíveis, instrumentos financeiros ou estoques, de
acordo com sua natureza e uso. Além disso, a pesquisa examina o potencial transformador da tecnologia blockchain para os processos contábeis, com ênfase em sua capacidade de trazer maior transparência e segurança. A blockchain permite o registro imutável de transações, fator que pode reduzir a ocorrência de fraudes e erros, facilitando também auditorias em tempo real e aumentando a eficiência operacional. Dessa forma, a blockchain tem o potencial de remodelar práticas de auditoria e compliance ao oferecer um sistema de contabilidade contínuo e verificável, favorecendo a confiança dos stakeholders. A pesquisa conclui que, embora o Brasil tenha avançado na regulamentação de criptoativos, ainda há desafios quanto à clareza e adaptação das normas contábeis para esses ativos. A classificação contábil e tributária dos criptoativos exige uma abordagem específica para lidar com sua volatilidade e natureza digital, o que inclui o aprimoramento das normas e diretrizes contábeis e fiscais. Assim, o trabalho destaca a importância de
um arcabouço regulatório robusto para que o setor contábil brasileiro possa incorporar inovações tecnológicas como blockchain e criptoativos de forma eficaz, permitindo práticas contábeis mais seguras e transparentes.
The paper explores crypto assets and blockchain technology, highlighting the challenges and opportunities they represent for Brazilian accounting. With the growing use of crypto assets such as Bitcoin and other digital tokens, it is essential to establish appropriate accounting practices and create specific regulations. This research addresses how accounting must adapt to these new assets by examining relevant Brazilian accounting standards, such as the Regulatory Framework for Crypto Assets (Law No. 14,478/2022), the Normative Instruction RFB No.1,888/2019, and the Brazilian Accounting Standards (NBC), including NBC TG 04 –Intangible Assets, NBC TG 39 – Financial Instruments: Presentation, and NBC TG 16 – Inventories, which guide the measurement, recognition, and classification of crypto assets as intangible assets, financial instruments, or inventories, according to their nature and use. Furthermore, the research examines the transformative potential of blockchain technology for accounting processes, emphasizing its ability to bring greater transparency and security. Blockchain enables the immutable recording of transactions, which can reduce fraud and error, while facilitating real-time audits and increasing operational efficiency. As such, blockchain has the potential to reshape auditing and compliance practices by offering a continuous and verifiable accounting system, building stakeholders' trust. The study concludes that, although Brazil has made progress in regulating crypto assets, there are still challenges regarding the clarity and adaptation of accounting standards for these assets. The accounting and tax classification of crypto assets requires a specific approach to handle their volatility and digital nature, including improvements in accounting and fiscal standards and guidelines. Thus, the paper highlights the importance of a robust regulatory framework to allow the Brazilian accounting sector to effectively incorporate technological innovations such as blockchain and crypto assets, fostering safer and more transparent accounting practices.
The paper explores crypto assets and blockchain technology, highlighting the challenges and opportunities they represent for Brazilian accounting. With the growing use of crypto assets such as Bitcoin and other digital tokens, it is essential to establish appropriate accounting practices and create specific regulations. This research addresses how accounting must adapt to these new assets by examining relevant Brazilian accounting standards, such as the Regulatory Framework for Crypto Assets (Law No. 14,478/2022), the Normative Instruction RFB No.1,888/2019, and the Brazilian Accounting Standards (NBC), including NBC TG 04 –Intangible Assets, NBC TG 39 – Financial Instruments: Presentation, and NBC TG 16 – Inventories, which guide the measurement, recognition, and classification of crypto assets as intangible assets, financial instruments, or inventories, according to their nature and use. Furthermore, the research examines the transformative potential of blockchain technology for accounting processes, emphasizing its ability to bring greater transparency and security. Blockchain enables the immutable recording of transactions, which can reduce fraud and error, while facilitating real-time audits and increasing operational efficiency. As such, blockchain has the potential to reshape auditing and compliance practices by offering a continuous and verifiable accounting system, building stakeholders' trust. The study concludes that, although Brazil has made progress in regulating crypto assets, there are still challenges regarding the clarity and adaptation of accounting standards for these assets. The accounting and tax classification of crypto assets requires a specific approach to handle their volatility and digital nature, including improvements in accounting and fiscal standards and guidelines. Thus, the paper highlights the importance of a robust regulatory framework to allow the Brazilian accounting sector to effectively incorporate technological innovations such as blockchain and crypto assets, fostering safer and more transparent accounting practices.
Descrição
Palavras-chave
criptoativos , blockchain , contabilidade brasileira , regulação contábil , crypto assets , brazilian accounting , accounting regulation