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Abstract(s)
A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta a análise das mesmas por parte dos stakeholders, designadamente na análise dos resultados financeiros, sendo esta uma questão reconhecida pelo próprio International Accounting Standards Board (IASB), em virtude da flexibilidade existente na International Accounting Standards (IAS) 1. Partindo desta problemática, o presente
estudo analisa o grau de detalhes dos itens de gastos e rendimentos financeiros, bem como os determinantes do maior ou menor nível de apresentação de tais itens na demonstração dos resultados por naturezas (DRN). Foram analisados os relatórios e contas consolidados das entidades cotadas no Euronext Lisboa nos anos de 2005, 2010 e 2015, totalizando 118 relatórios analisados ao longo desse período. Os resultados obtidos sugerem que alguns determinantes influenciam o nível de apresentação dos itens de gastos e rendimentos financeiros na DRN, em particular, o auditor externo, o período de relato da informação financeira e a apresentação do resultado financeiro. Esta investigação contribui para a discussão em torno da não imposição de modelos padronizados de demonstrações financeiras por parte do IASB.
The lack of a standardized model for the presentation of financial statements makes it difficult for stakeholders to analyse those financial statements, particularly the analysis of financial results. This is an issue recognized by the International Accounting Standards Board (IASB) itself, which reflects the existing flexibility in International Accounting Standards (IAS) 1. Taking into account this issue, the present thesis analyses the level of detail of the components of financial expenses and incomes, as well as the explanatory factors that account for a higher level of presentation and disclosure of such components in income statements and in the notes, respectively. To this purpose, we analysed the reports and consolidated accounts of entities listed in Euronext Lisbon for the years 2005, 2010 and 2015, totaling 118 reports evaluated during this period. We found evidence that some explanatory factors influence the level of presentation of financial items (expenses and income) in the income statement, including the auditor, profitability, accounting standards and the reporting period. This research contributes to the discussion about the non-imposition of standardized models of financial statements by IASB.
The lack of a standardized model for the presentation of financial statements makes it difficult for stakeholders to analyse those financial statements, particularly the analysis of financial results. This is an issue recognized by the International Accounting Standards Board (IASB) itself, which reflects the existing flexibility in International Accounting Standards (IAS) 1. Taking into account this issue, the present thesis analyses the level of detail of the components of financial expenses and incomes, as well as the explanatory factors that account for a higher level of presentation and disclosure of such components in income statements and in the notes, respectively. To this purpose, we analysed the reports and consolidated accounts of entities listed in Euronext Lisbon for the years 2005, 2010 and 2015, totaling 118 reports evaluated during this period. We found evidence that some explanatory factors influence the level of presentation of financial items (expenses and income) in the income statement, including the auditor, profitability, accounting standards and the reporting period. This research contributes to the discussion about the non-imposition of standardized models of financial statements by IASB.
Description
Comunicação em Congresso
Keywords
Gastos e rendimentos financeiros IASB Demonstração de resultados