A variação cambial do dólar em relação ao real na economia brasileira no período de 2020 e 2021.

Abstract

This end-of-course work deals with the area of financial accounting, with the main objective of analyzing the impacts of the exchange rate variation of the dollar against the real on the Brazilian economy during the period from 2020 to 2021. This study seeks to understand how the COVID-19 pandemic has influenced international trade conditions and to interpret the effects of exchange rate fluctuations through accounting pronouncement CPC 02, which is the main theoretical basis used. The work also aims to investigate how exchange rates have impacted the national economy in the context of the pandemic and how CPC 02 can be applied as an analysis and support tool to deal with these fluctuations. The methodology adopted is characterized as descriptive research with a bibliographic focus, and secondary data was collected from the Central Bank of Brazil. This data allowed for a detailed analysis of exchange rate fluctuations and their impact on the national economic scenario during the period in question. The main conclusions of this study highlight the importance of efficient macroeconomic management as an essential solution for mitigating the adverse effects of exchange rate fluctuations and promoting greater economic stability. The results obtained reinforce the importance of CPC 02 in financial accounting, both for the interpretation of exchange rate variations and for strategic decision-making by organizations.