US-CHINA TRADE WAR AND THE BRAZILIAN EXPORT SECTOR: ACCOUNTING OPPORTUNITIES AND CHALLENGES FOR NATIONAL COMPANIES

Abstract

The trade dispute between the United States and China, dramatically intensified in 2025, has generated significant and multifaceted impacts on Brazilian exports, creating both opportunities and substantial challenges for the national export sector. This article analyzes, from an accounting and financial perspective, how the tariff war between the two largest world economies affects the financial statements of Brazilian exporting companies, requiring rigorous and careful application of International Financial Reporting Standards (IFRS) and the Technical Pronouncements of the Accounting Pronouncements Committee (CPC). Through a comprehensive literature review, analysis of recent statistical data, and grounding in established accounting doctrine, the study demonstrates that while Brazilian agribusiness can significantly benefit from increased Chinese demand for agricultural commodities, global instability imposes complex challenges to accounting measurement, exchange rate risk management, international tax planning, and corporate governance. The results indicate that accounting plays a crucial strategic role in adapting companies to this new geopolitical scenario, transcending mere compliance with tax obligations to establish itself as an indispensable tool for decision-making, risk management, and value creation.