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Contabilização e auditoria de criptoativos e NFT – o poder da regulamentação
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Autores
Orientador(es)
Resumo(s)
O crescimento acelerado da economia digital trouxe um conjunto de desafios para a
contabilidade e auditoria, principalmente com o surgimento dos criptoativos e NFT. Estes
novos ativos, conhecidos pela sua natureza intangível e elevada volatilidade, criam
incertezas sobre como devem ser classificados, mensurados e divulgados nas
demonstrações financeiras. A ausência de diretrizes unificadas a nível global, somada à
complexidade destes ativos, pressiona os profissionais da área a adaptar as suas práticas
a um cenário que está em constante evolução. Adicionalmente, as novas diretrizes, como
o MiCA, procuram harmonizar o tratamento dos criptoativos, embora ainda existam
lacunas, principalmente no que diz respeito aos NFT. Desta forma, o avanço da economia
digital exige não apenas uma adaptação por parte dos contabilistas e auditores, mas exige
também um esforço contínuo para o desenvolvimento de normas que assegurem a
transparência e a segurança no tratamento destes novos ativos.
Assim, esta dissertação propõe analisar como as normas e regulamentos - ou a falta
deles - impactam as práticas dos contabilistas e auditores em Portugal, destacando as
principais dificuldades e os potenciais efeitos da nova legislação sobre essas práticas.
A recolha de dados para este estudo foi através de um questionário direcionado a estes
mesmos profissionais, contemplando 61 respostas válidas.
Os dados foram trabalhados de forma descritiva. Através desta metodologia concluise que existe uma tendência e correlação positiva entre a opinião que a falta de
classificação precisa é um desafio atual na contabilidade e auditoria e que os novos
regulamentos impactam e irão impactar no futuro de forma significativa a forma como as
transações são contabilizadas e auditadas.
O principal contributo deste estudo é adicionar à escassa literatura existente uma visão
mais próxima de quem lida com este tipo de ativos no decorrer da sua atividade laboral
relativamente à eficiência e eficácia das novas diretrizes e regulamentos publicados pelas
entidades competentes.
The rapid growth of the digital economy has brought numerous challenges to accounting and auditing, especially with the emergence of crypto-assets and NFTs. These assets, due to their intangible and volatile nature, create uncertainties around how they should be classified, measured, and disclosed in financial statements. The lack of unified global guidelines, combined with the technological complexity of these assets, pressures professionals to adapt their practices to a constantly evolving landscape. Additionally, new directives, such as MiCA, aim to harmonize the treatment of cryptoassets, though gaps remain, particularly regarding NFTs. Consequently, the advancement of the digital economy requires not only adaptation by accountants and auditors but also continuous efforts to develop standards that ensure transparency and security in handling these assets. This dissertation aims to analyze how regulations—or the lack thereof—impact the practices of accountants and auditors in Portugal, highlighting the main challenges and the potential effects of new legislation on these practices. Data collection for this study was conducted through a survey targeting these professionals, gathering 61 valid responses. The data was analyzed using descriptive statistics. Through this methodology, it is concluded that there is a trend and positive correlation between the opinion that the lack of precise classification is a current challenge in accounting and auditing and that the new regulations have and will in the future significantly impact the way transactions are accounted for and audited. The main contribution of this study is to add to the scarce existing literature by providing a closer view from those dealing with these types of assets in their professional activity, specifically regarding the efficiency and effectiveness of the new guidelines and regulations published by the relevant authorities.
The rapid growth of the digital economy has brought numerous challenges to accounting and auditing, especially with the emergence of crypto-assets and NFTs. These assets, due to their intangible and volatile nature, create uncertainties around how they should be classified, measured, and disclosed in financial statements. The lack of unified global guidelines, combined with the technological complexity of these assets, pressures professionals to adapt their practices to a constantly evolving landscape. Additionally, new directives, such as MiCA, aim to harmonize the treatment of cryptoassets, though gaps remain, particularly regarding NFTs. Consequently, the advancement of the digital economy requires not only adaptation by accountants and auditors but also continuous efforts to develop standards that ensure transparency and security in handling these assets. This dissertation aims to analyze how regulations—or the lack thereof—impact the practices of accountants and auditors in Portugal, highlighting the main challenges and the potential effects of new legislation on these practices. Data collection for this study was conducted through a survey targeting these professionals, gathering 61 valid responses. The data was analyzed using descriptive statistics. Through this methodology, it is concluded that there is a trend and positive correlation between the opinion that the lack of precise classification is a current challenge in accounting and auditing and that the new regulations have and will in the future significantly impact the way transactions are accounted for and audited. The main contribution of this study is to add to the scarce existing literature by providing a closer view from those dealing with these types of assets in their professional activity, specifically regarding the efficiency and effectiveness of the new guidelines and regulations published by the relevant authorities.
Descrição
Palavras-chave
Criptoativos NFT MiCA CARF IFRS IAS Contabilidade
Contexto Educativo
Citação
Silva, Patrícia Madeira da (2024). “Contabilização e auditoria de criptoativos e NFT – o poder da regulamentação”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão