O reconhecimento e a mensuração dos criptoativos nas demonstrações contábeis de companhias de capital aberto
With the growing demand for cryptocurrencies and other crypto-assets, aiming to obtain advantages arising from their decentralized characteristics and especially the economic benefits of their expressive valuations, it has become common to obtain crypto-assets by the population and companies in emer...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/50369 |
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| Resumo: | With the growing demand for cryptocurrencies and other crypto-assets, aiming to obtain advantages arising from their decentralized characteristics and especially the economic benefits of their expressive valuations, it has become common to obtain crypto-assets by the population and companies in emerging countries. However, this new asset class still does not have recording methods issued by accounting boards, leaving open the interpretation of accounting professionals. Due to this information, the following question was raised that this research aims to solve: What is the recognition and measurement methodology that publicly traded companies on Brazilian, Argentine and Colombian stock exchanges are using for cryptoassets in their financial statements? The research universe comprises a total of 487 companies, of which 442 are listed on B3 (Brasil Bolsa Balcão), 23 are in the theoretical portfolio of the Merval index, the main index of Byma (Bolsas y Mercados Argentinos) and 22 are included in the Colcap index. which is the central index that reflects the performance of the Bolsa de Valores de Colombia (Bvc). The explanatory notes of the financial statements of all companies were analyzed, covering the years 2019, 2020 and 2021, always starting with the year 2021 and eliminating companies that did not have any crypto assets this year. A spreadsheet was prepared describing the assets and the year of acquisition of each of the companies. After this collection, the recognition and measurement methodology used for the asset class was analyzed. The results showed that only Méliuz S.A. and BTG Pactual S.A. hold any crypto assets in the Brazilian market, measuring them at their fair value in currency that is recurring in their operations. However, only Méliuz S.A. informed that it recognizes these assets as a financial asset. Among the Argentine companies, only Pampa Energia S.A. has crypto assets and these are recognized as intangible assets with an indefinite useful life and measured at their acquisition cost. In the Colombian market, no companies were found that have crypto assets in their portfolio, but companies with the potential to join the Crypto market in the coming years were found, as is the case of Banco Colombia S.A. Thus, despite the scarcity of companies that joined the crypto-assets market until 2021, it can be seen that among Brazilian companies there is a consensus on measuring cryptocurrencies at their fair value at the end of the year, as well as recognizing them as a financial asset of the company. in the same way as other fiat currencies, despite Méliuz S.A. be the only one to adhere to this line of reasoning so far. While in the Argentine market, the initiative of Pampa Energia S.A. can serve as an example for other companies in Argentina to recognize them as intangible assets measured at acquisition cost. |
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