Bitcoin: um estudo sobre o reconhecimento contábil das transações no Brasil

Abstract

Over time, the trading process has undergone significant changes, starting from rustic currencies and evolving into virtual currencies, found today. Accordingly, accounting plays a significant role in the company because it is responsible for recording transactions, but not presenting accounting direction that establishes the procedures for accounting for transactions in currencies bitcoin, in particular Bitcoin. Thus, this work aims to investigate how Bitcoins should be recognized in accounting transactions. This research is characterized as descriptive exploratory, carried out through a bibliographic study. The methodological procedures used were research in books, articles published in national and international journals, and news published in electronic media, which related to the theme Bitcoin, presenting concepts, origin, use and Operation. The results found point to the possibility of classifying Bitcoins as assets, and can be measured in the Cash and Cash Equivalents, Stocks, Investment and Intangible accounts. This new reality highlights the need for the existence of regulation for the registration of such assets, and the main difficulty encountered is related to the reference for quotation in Brazilian currency and the comparability of information.