A percepção de profissionais e estudantes de contabilidade quanto ao reconhecimento contábil das criptomoedas

Abstract

This study addresses the perspective of accounting professionals, teachers and students in relation to the accounting recognition of cryptocurrencies after the IASB pronouncement. The increasing adoption of decentralized digital assets challenges regulatory bodies in formulating appropriate standards. The research contextualizes cryptocurrency accounting, exploring its evolution and regulatory challenges, highlighting the role of blockchain, and the IASB's position on Cash and Cash Equivalents, Financial Instruments, Inventories and Intangible Assets in the context of cryptocurrencies, considering the importance of accounting standards for accurate representation. The study proposes hypotheses related to accounting professionals' perception of the accounting treatment established by the IASB, exploring agreement or disagreement with the classification of cryptocurrencies as stocks, intangible assets, cash and cash equivalents, financial instruments and investments. The method adopted involved a literature review, including scientific articles and accounting standards. Using the 2019 document "Holdings of Cryptocurrencies", an electronic questionnaire was developed and applied to accounting professionals, teachers and students, resulting in 115 responses. The quantitative analysis of the data used Logit regression, converting the responses into variables, which revealed a disagreement in relation to the criteria established by the IASB for the accounting recognition of cryptocurrencies, with an agreement only as stocks. The study contributes to advancing the discussion on the topic, in addition to showing regulators and standard setters that the subject is still not clear enough. Therefore, the responsible bodies must take new actions and statements that better clarify the issue.