Banca de QUALIFICAÇÃO: VANESSA DE MOURA MINERVINO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : VANESSA DE MOURA MINERVINO
DATE: 03/04/2025
TIME: 10:00
LOCAL: Plataforma Meet: meet.google.com/ntp-prhq-cmv
TITLE:

IMPACT OF THE INTRODUCTION OF CBDC ON FINANCIAL STATEMENTS IN THE BALANCE SHEET OF THE CENTRAL BANK OF BRAZIL

KEY WORDS:

Digital Currencies. Cryptocurrencies. CBDC. Accounting. Central Bank

PAGES: 23
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The digital transformation has profoundly impacted the financial system, requiring changes in accounting practices. In this context, digital currencies emerge as a significant innovation, divided into cryptocurrencies and central bank digital currencies (CBDC). While cryptocurrencies operate in a decentralized manner and exhibit high volatility, CBDC are centralized, stable, and designed to modernize payment systems. The implementation of CBDC raises relevant accounting issues, as it directly affects central bank balance sheets, requiring structural adjustments to accommodate their issuance and circulation. In Brazil, Drex, the CBDC under development by the Central Bank of Brazil (BCB), represents a milestone in this transition. This study aims to assess the impacts of Drex on the financial statements of the BCB, considering changes in the composition of assets and liabilities. The research will be conducted based on the model proposed by Gust et al. (2023), adapted to the Brazilian context. This study contributes to the academic literature by addressing the accounting impacts of CBDC in emerging economies, providing suggestions for accounting professionals and supporting public policy decisions.

COMMITTEE MEMBERS:
Externo à Instituição - ERCÍLIO ZANOLLA - UFG
Interno - 2122897 - JORGE KATSUMI NIYAMA
Presidente - 1999345 - JOSE ALVES DANTAS
Interno - 1122873 - SERGIO RICARDO MIRANDA NAZARE