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Convergência da contabilidade em Portugal : o impacto na informação financeira com a adopção das normas internacionais de contabilidade
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Abstract(s)
Com o propósito de aumentar a eficiência do mercado financeiro europeu, a União Europeia sujeitou as empresas cotadas nos mercados comunitários regulamentados a divulgar, a partir de 1 de Janeiro de 2005, as demonstrações financeiras consolidadas com base nas Normas Internacionais de Contabilidade (NIC), emanadas do International AccountingStandards Board (IASB). Este estudo pretende avaliar o impacto produzido pela adopção das NIC na informação financeira das empresas portuguesas cotadas no mercado de cotações oficiais, circunscrevendo-se ao Eurolist ByEuronext Lisbon. Os resultados demonstraram que a estrutura do balanço e demonstração dos resultados sofreu um ajustamento contabilístico significativo. Contudo, verificou-se que as variações contabilísticas ocorridas não revelaram um padrão, sendo bastante inconstantes. A implementação das NIC condicionou a avaliação efectuada ao desempenho e à posição financeira das empresas em causa, como também as lesou do ponto de vista financeiro e teórico. Aferiu-se a existência de relações de dependência entre as variações percentuais verificadas em alguns itens contabilísticos e a dimensão das empresas estudadas. Quanto maior é a dimensão das sociedades, maior é o impacto da aplicação das NIC. Por outro lado, conclui-se que os ajustamentos ocorridos nas demonstrações financeiras são distintos entre as diversas sociedades, não sendo possível determinar grupos de empresas com variações comparáveis.
ABSTRACT: With the purpose of increasing the efficiency of the European finance market, the European Union forced the classified companies in the share market to publish, starting from January 1, 2005, their financial disclosure with the support of the International Financial Reporting Standards (IFRS) emanated of International Accounting Standards Board (IASB). This study intends to measure the impact caused with IFRS application in financial information of the Portuguese business companies belonging to the Eurolist by Euronext Lisbon. The results demonstrated that the structure of the balance sheet and financial results suffered a relevant accounting conversion. However, it was verified that the accounting variations occurred didn't reveal a pattern, being excessively inconstant. IFRS implementation conditioned the measure made to the performance and the financial position of the business companies, as well as it harmed them, from the financial and theoretical point of view. The existence of dependence relationships was checked among the relative percentage verified in some accounting items and the business dimension of the companies. The larger the dimension of the studied companies is the bigger the impact IFRS application. On the other hand, we may concluded that the adjustments occurred in the financial disclosure are different among the companies, not being possible to determinate groups of companies with comparable relative variations.
ABSTRACT: With the purpose of increasing the efficiency of the European finance market, the European Union forced the classified companies in the share market to publish, starting from January 1, 2005, their financial disclosure with the support of the International Financial Reporting Standards (IFRS) emanated of International Accounting Standards Board (IASB). This study intends to measure the impact caused with IFRS application in financial information of the Portuguese business companies belonging to the Eurolist by Euronext Lisbon. The results demonstrated that the structure of the balance sheet and financial results suffered a relevant accounting conversion. However, it was verified that the accounting variations occurred didn't reveal a pattern, being excessively inconstant. IFRS implementation conditioned the measure made to the performance and the financial position of the business companies, as well as it harmed them, from the financial and theoretical point of view. The existence of dependence relationships was checked among the relative percentage verified in some accounting items and the business dimension of the companies. The larger the dimension of the studied companies is the bigger the impact IFRS application. On the other hand, we may concluded that the adjustments occurred in the financial disclosure are different among the companies, not being possible to determinate groups of companies with comparable relative variations.
Description
Dissertação de Mestrado em Gestão de Empresas.
Keywords
Contabilidade de Gestão Convergência Contabilística Economia Financeira Normalização Contabilística Accounting Harmonization International Financial Reporting Standards Impact in the Financial Information
Citation
Cordeiro, Ruben Mota – "Convergência da contabilidade em Portugal : o impacto na informação financeira com a adopção das normas internacionais de contabilidade". Ponta Delgada : Universidade dos Açores. 2006. 100, [25] f.. Dissertação de Mestrado.