Contabilidade no Admirável Mundo Novo: : Uma Análise da Qualidade das Informações sobre Bitcoins nos Demonstrativos Contábeis

The article aims to analyze the quality of accounting information about bitcoin in the financial statements of publicly traded companies that carry out operations with the digital asset. A discussion was sought about the characteristics of bitcoins, based on the literature, as well as about the accounting treatment given by the companies in the sample, consisting of 38 companies, listed on bitcointreasuries.net, which shows the set of main organizations that own bitcoins in its operations. Data collection was carried out through the respective websites of the sample companies, covering the periods of 2020 and 2021. A questionnaire was prepared with established criteria and scores referring to fundamental qualitative characteristics and improvement, in order to measure the level of quality. As a result, it is concluded that entities considered exchanges have more useful and relevant information regarding bitcoin operations compared to others, attributing greater quality of accounting information to the statements. The study aims to contribute to the accounting profession regarding the quality of accounting policies used to deal with bitcoin, and to the main external users, investors, as it provides a basis for a broad, clear and reliable perception, when dealing with cryptocurrency operations, of the decision-making process.