Ensaio teórico sobre a ausência de regulamentação e normatização contábil de criptomoedas no Brasil

Abstract

Technological innovations are profoundly changing our society, even altering the way we manage money and transact our currency. The adoption of cryptocurrencies and blockchain technology are some of those innovations that have emerged in recent years in an effort to make life more digital, connected, and intelligent. Cryptocurrencies have had a massive uptake in recent years, primarily due to the high price of Bitcoin. With this growing membership in a society, there is a need to create a regulatory environment, in addition to the definition of appropriate regulations in the accounting treatment. In this way, this theoretical essay sought, through qualitative and descriptive research, to verify what regulatory scenario and accounting regulations exist in the framework of cryptocurrencies in Brazil. Through this, it has been observed that Brazil has made progress towards the integration of the use of cryptocurrencies in everyday life, although the regulatory environment is still lacking in regulation. After a theoretical survey, it was observed that the ideal would not be simply to recognize cryptocurrencies as a common currency, since they, as placed today, do not meet the requirements to be a currency so a possible more appropriate suggestion would be the recognition of the cryptocurrencies as intangibles. As for the accounting aspect, it was found that there is no standard regulation, and it is possible, given their characteristics, to recognize them as intangible assets, and in potential circumstances recognize them as inventory or account as investment by certain companies.