Os avanços tecnológicos do bitcoin e das criptomoedas no universo contábil e financeiro

Abstract

This paper presents the emergence of Bitcoin and Blockchain, two technological innovations and their impact on society and the accounting area. The events of the second half of 2017 brought these technological innovations to the traditional media, arousing the curiosity of the world as to its origin and its objective, justifying the need to elaborate this work. The development of this work consists in books and articles that are found on the Internet that talk about the technologies, as well as official texts of the Brazilian Central Bank, the Internal Revenue Service of Brazil and accounting pronouncements of the Accounting Pronouncements Committee (CPC). The paper shows a need to regulate the new digital assets to incorporate them into current accounting standards, observing a lack of interest by the Brazilian government in adapting these cryptocoins in accounting legislation. From this result, it can be concluded that bitcoin and other digital currencies have all the characteristics of a currency as the Real and should be accounting as a Cash Equivalent, despite the absence of a statement or accounting standard that defines its classification. It is important that regulation takes place to adapt accounting to crypto, in view of its popularization in recent years and a trend of increase in the number of users and investors in the sector