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A navegação aérea, enquanto atividade regulada, está sujeita a legislação específica, dependendo o seu exercício de autorização própria atribuída por uma entidade supervisora, que também verifica as tarifas a aplicar.
O regulamento (CE) N.º 550/2004 identifica os requisitos comuns para a prestação de serviços de navegação aérea na Europa, dando particular importância à transparência do relato financeiro ao exigir a sua elaboração segundo as normas internacionais de contabilidade e a verificação por uma auditoria independente. Adicionalmente, o Regulamento (EU) N.º 1191/2010, que alterou o Regulamento (CE) N.º 1794/2006, estabelece o regime comum de tarifação de tais serviços, nomeadamente a recuperabilidade de desvios relativos ao volume de tráfego e aos gastos controláveis e não controláveis.
Ao nível do enquadramento contabilístico, as atividades reguladas não têm uma norma específica. Existem dois projetos do IASB – um de 2009, que foi suspenso, e um de 2013, relativo à implementação de uma norma transitória que incentive a adoção das normas internacionais por entidades que exerçam atividades reguladas. Existe, ainda, uma norma do FASB não aplicável no espaço europeu.
Os R&C de várias entidades evidenciam a existência de diferentes referenciais contabilísticos e que a generalidade dos relatórios de auditoria não tem reservas ou ênfases. Enquanto algumas entidades apenas divulgam os montantes dos desvios, outras entidades consideram que tais montantes se qualificam, reconhecendo-os. Tal facto decorre da inexistência de uma norma internacional que põe em causa a comparabilidade da informação financeira e dificulta o julgamento do auditor quanto à adequação ou não dos procedimentos adotados pela entidade.
The air navigation, as a rate-regulated activity, has specific legislation and the entities need a special licence to play this activity. This licence is given by the supervisory authority that also regulates the prices of the entities. Regulation (EC) Nº 550/2004 establish requirements to provision air navigation services in European Union and pay special attention to the transparency of accounts saying that the providers should comply these accounts with international accounting standards and sumit them to audit. Regulation (EU) N. 1191/2010, amending Regulation (EC) N. 1794/2006, lay down a common charging scheme for air navigation services, introducing the risk sharing related with variations on traffic, costs controlled by providers and costs not controlled by providers. The accounting framework does not provide any standard to rate-regulated activities. IASB only have two drafts – one of 2009, that have been suspended, and another from 2013, that propose an interim standard that promote the transition to IFRS by entities that develop rate-regulated activities. FASB also have a standard, but that is not applied in Europe. The annual reports of some entities show that they use different accounting framework and most of the audit reports have no emphasis or qualification. Some entities only disclose the amounts related with under-or over-recovery of costs, but others recognize these amounts in statements of comprehensive income and balance sheet. These happen because of the lack of an international standard that makes difficult the comparability of financial information and the auditor’s judgment about the appropriateness of procedures used by the entity.
The air navigation, as a rate-regulated activity, has specific legislation and the entities need a special licence to play this activity. This licence is given by the supervisory authority that also regulates the prices of the entities. Regulation (EC) Nº 550/2004 establish requirements to provision air navigation services in European Union and pay special attention to the transparency of accounts saying that the providers should comply these accounts with international accounting standards and sumit them to audit. Regulation (EU) N. 1191/2010, amending Regulation (EC) N. 1794/2006, lay down a common charging scheme for air navigation services, introducing the risk sharing related with variations on traffic, costs controlled by providers and costs not controlled by providers. The accounting framework does not provide any standard to rate-regulated activities. IASB only have two drafts – one of 2009, that have been suspended, and another from 2013, that propose an interim standard that promote the transition to IFRS by entities that develop rate-regulated activities. FASB also have a standard, but that is not applied in Europe. The annual reports of some entities show that they use different accounting framework and most of the audit reports have no emphasis or qualification. Some entities only disclose the amounts related with under-or over-recovery of costs, but others recognize these amounts in statements of comprehensive income and balance sheet. These happen because of the lack of an international standard that makes difficult the comparability of financial information and the auditor’s judgment about the appropriateness of procedures used by the entity.
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Keywords
Atividades reguladas FAS 71 Relato financeiro Auditoria Navegação aérea Rate-regulated activities Financial report Audit Air navigation