Reconhecimento contábil do equity crowdfunding: uma análise qualitativa com base na ICVM 588 e CPC 08
Data
2022-01-31
Autores
Angelo, Ruben Gustavo Fernandes 
Orientadores
Campos, Fabrício Costa Resende de
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O presente estudo objetivou analisar como deve ser feito o reconhecimento contábil de investimentos através do modelo de equity crowdfunding. Devido ao crescimento desta modalidade de investimento no Brasil, cabe refletirmos sobre a importância de sua tratativa contábil adequada uma vez que os investimentos em startups estão cada vez mais atrativos e que as informações contábeis são essenciais na tomada de decisão. Alguns dos passos galgados para a compreensão do correto reconhecimento contábil do equity crowdfunding foram identificar as características de uma campanha de crowdfunding e as particularidades do equity crowdfunding, bem como, identificar e expor as leis e instruções no qual este investimento está sujeito; e avaliar as normas contábeis aplicáveis. Para tanto, foi utilizado como método para coleta de dados a pesquisa bibliográfica, através do estudo levantado no referencial teórico sobre o equity crowdfunding e o reconhecimento contábil de títulos de dívida conversíveis em participação e ações. A partir da análise de dados foi possível perceber a importância de se realizar o correto reconhecimento contábil dessa modalidade de investimento, uma vez que se trata de uma contabilização de relativa complexidade e que, por sua vez, startups podem não possuir recursos suficientes para uma assessoria contábil adequada. Além disto, a Comissão de Valores Mobiliários não torna obrigatório a divulgação periódica das demonstrações financeiras de empresas deste porte, gerando, desta forma, riscos adicionais referentes à transparência das informações e de sua veracidade. Enfim, por meio de todo o estudo realizado e da análise das principais leis, instruções e normas em vigência no Brasil, foi possível determinar como deve ser realizado o reconhecimento contábil do equity crowdfunding,
preservando a integridade das informações contábeis e fornecendo ao investidor e a startup dados fidedignos para auxiliar na tomada de decisão.
This paper aimed to analyze how the accounting treatment of investments made through the equity crowdfunding model should be realized. Due to the growth of this type of investment in Brazil, it is worth reflecting on the importance of proper accounting treatment involving this type of investment, since investments in startups are increasingly attractive to investors and that accounting information is essential in decision-making. Some of the steps taken to understand the correct accounting treatment of equity crowdfunding were through identifying the characteristics of a crowdfunding campaign and the particularities of equity crowdfunding, as well as identifying and exposing the laws and instructions to which this investment is subject; and evaluate applicable accounting standards. For this purpose, bibliographic research was used as a method for data collection, through the study raised of the bibliographical references on equity crowdfunding and the accounting treatment of debt securities convertible into equity and shares. From the data analysis, it was possible to see the importance of carrying out the correct accounting treatment of this type of investment, since it is an accounting of relative complexity and that, in turn, startups may not have enough resources for an advisory proper accounting. In addition, the Brazilian Securities and Exchange Commission does not make the periodic disclosure of the financial statements of companies of this size mandatory, thus generating additional risks related to the transparency of information and its veracity. Finally, through all the study carried out and the analysis of the main laws, instructions, and rules in force in Brazil, it was possible to determine how the accounting treatment of equity crowdfunding should be carried out, preserving the integrity of accounting information and providing the investor and the startup reliable data to assist in decision making.
This paper aimed to analyze how the accounting treatment of investments made through the equity crowdfunding model should be realized. Due to the growth of this type of investment in Brazil, it is worth reflecting on the importance of proper accounting treatment involving this type of investment, since investments in startups are increasingly attractive to investors and that accounting information is essential in decision-making. Some of the steps taken to understand the correct accounting treatment of equity crowdfunding were through identifying the characteristics of a crowdfunding campaign and the particularities of equity crowdfunding, as well as identifying and exposing the laws and instructions to which this investment is subject; and evaluate applicable accounting standards. For this purpose, bibliographic research was used as a method for data collection, through the study raised of the bibliographical references on equity crowdfunding and the accounting treatment of debt securities convertible into equity and shares. From the data analysis, it was possible to see the importance of carrying out the correct accounting treatment of this type of investment, since it is an accounting of relative complexity and that, in turn, startups may not have enough resources for an advisory proper accounting. In addition, the Brazilian Securities and Exchange Commission does not make the periodic disclosure of the financial statements of companies of this size mandatory, thus generating additional risks related to the transparency of information and its veracity. Finally, through all the study carried out and the analysis of the main laws, instructions, and rules in force in Brazil, it was possible to determine how the accounting treatment of equity crowdfunding should be carried out, preserving the integrity of accounting information and providing the investor and the startup reliable data to assist in decision making.
Descrição
Citação
ANGELO, Ruben Gustavo Fernandes. Reconhecimento contábil do equity crowdfunding: uma análise qualitativa com base na ICVM 588 e CPC 08. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.