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Abstract(s)
Em outubro de 2020 o criptomercado estava avaliado em cerca de $338 mil milhões USD.
Um ano depois, no dia 1 de outubro de 2021, este mesmo mercado ultrapassou pela segunda vez na sua história os $2 triliões de USD. É um mercado em expansão, contudo o seu potencial é ainda incerto, e a relevância desta investigação está precisamente relacionada com esta complexidade e incerteza.
O IFRS Interpretations Committee, em junho de 2019, após considerar as comment letters recebidas de diversas entidades, e em resposta ao pedido realizado pelo IASB, publicou uma decisão sobre como uma entidade deveria aplicar as normas IFRS existentes no reconhecimento e mensuração de criptomoedas detidas. A decisão levantou algumas questões por parte de diversas entidades, nomeadamente por parte do EFRAG, que elaborou um discussion paper acerca do tema, apontando lacunas existentes às indicações dadas pelo IASB e apresentando possíveis cenários para o desenvolvimento do normativo internacional.
Esta investigação pretende, essencialmente através de um questionário a Revisores Oficiais de Contas, efetuar um ponto da situação dos tratamentos seguidos em Portugal, ao nível do relato financeiro, por forma a incitar os trabalhos das entidades reguladoras e emissoras de normas ao nível da normalização contabilística e de relato financeiro.
By October 2020, the crypto market was valued at about $338 billion USD. A year later, on October 1, 2021, this same market surpassed for the second time in its history the $2 trillion USD. It is an expanding market, yet its potential is still uncertain, and the relevance of this research is precisely related to this complexity and uncertainty. The IFRS Interpretations Committee, in June 2019, after considering the comment letters received from various entities, and in response to the request made by the IASB, published a decision on how an entity should apply existing IFRS standards in the recognition and measurement of held cryptocurrencies. The decision raised some questions on the part of several entities, notably by EFRAG, which prepared a discussion paper on the subject, pointing out gaps in the indications given by the IASB and presenting scenarios for the development of international regulations. This research aims, through a questionnaire to Revisores Oficiais de Contas, to conduct a state of the situation of the treatments followed in Portugal, at the level of financial reporting, to incite the work of regulators and broadcasters of standards in terms of accounting standardization and financial reporting.
By October 2020, the crypto market was valued at about $338 billion USD. A year later, on October 1, 2021, this same market surpassed for the second time in its history the $2 trillion USD. It is an expanding market, yet its potential is still uncertain, and the relevance of this research is precisely related to this complexity and uncertainty. The IFRS Interpretations Committee, in June 2019, after considering the comment letters received from various entities, and in response to the request made by the IASB, published a decision on how an entity should apply existing IFRS standards in the recognition and measurement of held cryptocurrencies. The decision raised some questions on the part of several entities, notably by EFRAG, which prepared a discussion paper on the subject, pointing out gaps in the indications given by the IASB and presenting scenarios for the development of international regulations. This research aims, through a questionnaire to Revisores Oficiais de Contas, to conduct a state of the situation of the treatments followed in Portugal, at the level of financial reporting, to incite the work of regulators and broadcasters of standards in terms of accounting standardization and financial reporting.
Description
Mestrado em Contabilidade
Keywords
Criptomoedas Relato Financeiro Portugal Cryptocurrencies Financial Reporting
Citation
Maia, A. (2022) Criptomoedas: o relato financeiro em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15801