Regulação, classificação e mensuração contábil de criptomoedas
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Tipo
TCC
Data de publicação
2022-12-08
Periódico
Citações (Scopus)
Autores
Sartori, Beatriz Rodrigues
Cardoso, Rafael Simão de Oliveira
Oliveira, Sofia Aguiar
Cardoso, Rafael Simão de Oliveira
Oliveira, Sofia Aguiar
Orientador
Geron, Cecilia Moraes Santostaso
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Resumo
O presente estudo descreve as possibilidades de classificação contábil de criptomoedas com base nas normas internacionais de contabilidade e investiga a existência, reconhecimento, classificação e mensuração de criptomoedas em demonstrações financeiras de 180 companhias abertas listadas na Bolsa de Valores do Brasil e nas Bolsas de Valores de Nova York. A pesquisa pode ser definida como aplicada e exploratória, na qual foi adotado o método qualitativo e a Teoria da Divulgação Contábil. A técnica aplicada foi a revisão bibliográfica, seguida da análise de dados e de conteúdo. Dentre todo o grupo amostral analisado, foi constatada a existência de criptomoedas nas demonstrações financeiras de três empresas constantes da amostra analisada, sendo que apenas uma delas estava em consonância com as normas internacionais de contabilidade. O estudo contribui com a literatura contábil na medida em que analisa empiricamente se as empresas estão reconhecendo seus criptoativos em conformidade com as orientações das normas internacionais de contabilidade.
This study describes the possibilities of cryptocurrency account classification based on international accounting standards and investigates the existence, recognition, classification and measurement of cryptocurrencies in financial statements of 180 publicly held companies listed on the Brazilian Stock Exchange and the New York Stock Exchange. The research can be defined as applied and exploratory, in which the qualitative method and the Theory of Accounting Disclosure were adopted. The technique applied was the literature review, followed by data and content analysis. Among the entire sample group analyzed, cryptocurrencies were found in the financial statement of only three companies and only one of them was in line with the international accounting standards. The study contributes to the accounting literature in that it empirically analyzes whether companies are recognizing their cryptoassets in accordance with the guidelines of international accounting standards.
This study describes the possibilities of cryptocurrency account classification based on international accounting standards and investigates the existence, recognition, classification and measurement of cryptocurrencies in financial statements of 180 publicly held companies listed on the Brazilian Stock Exchange and the New York Stock Exchange. The research can be defined as applied and exploratory, in which the qualitative method and the Theory of Accounting Disclosure were adopted. The technique applied was the literature review, followed by data and content analysis. Among the entire sample group analyzed, cryptocurrencies were found in the financial statement of only three companies and only one of them was in line with the international accounting standards. The study contributes to the accounting literature in that it empirically analyzes whether companies are recognizing their cryptoassets in accordance with the guidelines of international accounting standards.
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Palavras-chave
criptomoeda , contabilidade , classificação , IFRS , cryptocurrency , accounting , classification , IFRS