05 junho 2019

Dinheiro é passivo na contabilidade pública

Não, segundo Bossone e Costa. Segundo eles:

A correct application of the general principles of accounting raises fundamental doubts about the current conceptions of money. This column argues that such an application allows the inconsistency whereby cryptocurrencies are not a debt liability if they are issued by private-sector entities, but become so if they are issued by central banks, to be resolved. In both cases, cryptocurrencies actually represent equity capital of the issuing entities, a conclusion that should greatly assist national monetary and financial authorities in shaping regulations.

ou seja,
A correct application of the general accounting principles should instead recognise that state monies may not be considered as debt. The income associated with their issuance, and undistributed, should go into retained earnings and be treated as equity.

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