Bitcoin Nos Registros Contábeis
Year: 2020
Type: article
Abstract: The Bitcoin is a cryptocurrency decentralized, anonymous and secure. The present work aims to analyze the bitcoin in accounting and what are its advantages and the challenges when their use. This academic work presents what is Bitcoin, how it came about, its functioning, its mensuration in accounting and about what tributes are charged, but operations that use this virtual currency. The methodology used was the qualitative research, both exploratory and descriptive, through the use of bibliographic and documentary, like book analysis, standards, scientific articles and websites related to the theme. Among the main results obtained with this scientific work this is the fact that bitcoin are coins recognized as cryptoactive. Therefore, the Bitcoin and an asset, can be current or non-current. In this sense, transactions can be classified in the chart of accounts, in what if refer the account treatment, as: box, cash equivalent, financial investments, stock, investments it´s intangible. Second to current legislation, about bitcoin relate some tributes, to know: ISSQN of the service provided by the “mining” (like new coins are created); ICMS when the payment transaction fur Bitcoin; ITCMD when the donation and inheritance and the recognition of IR about earnings with capital.
Source: Revista Gestão & Tecnologia
Author: Paulo Souza Leal
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W3163622993