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Abstract(s)
A forte globalização dos mercados, a existência de um ambiente empresarial muito competitivo e o elevado nível de conhecimento dos stakeholdres, tem exigido às empresas informação financeira (IF) com elevada qualidade e competência. Na persecução deste objetivo, em Portugal, a 1 de janeiro de 2010, é introduzido o Sistema de Normalização Contabilística (SNC). Trata-se de um modelo de normalização contabilística
assente no normativo internacional (IAS/IFRS), vindo dotar o normativo nacional de conceitos e princípios, que melhor contribuem para a apresentação de uma imagem verdadeira e apropriada da posição financeira das empresas. A presente investigação tem como objetivo aferir se os usos, costumes e tradições, os quais
definem a cultura contabilística portuguesa, tidos pelos preparadores da IF no tratamento contabilístico dos ativos fixos tangíveis (AFT), se mostram consentâneos com o atual normativo contabilístico. Face à relevância que os AFT apresentam na posição financeira das empresas e ao período de tempo, durante o qual se encontram ao serviço, a correta mensuração dos mesmos, é fundamental para que se apresente IF de qualidade e que responda aos objetivos preconizados pelo SNC. Procurou-se através da revisão bibliográfica, analisar a evolução do trato contabilístico e fiscal dos AFT, a evolução da tradição contabilística e o seu efeito ao nível da apresentação da IF. Para vinculação da investigação desenvolvida, realizou-se um estudo empírico, onde se comprovou que os usos, práticas e costumes referentes à mensuração dos AFT não acompanharam as alterações contabilísticas introduzidas pelo SNC, continuando a ser influenciados pelos princípios fiscais fortemente enraizados.
The strong globalization of markets, the existence of a very competitive business environment and the high level of knowledge of stakeholders, has required the companies, financial information (IF) with high quality and competence. In pursuing to this goal, in Portugal, on 1 January 2010, it is introduced Accounting Standardization System (SNC). This is a model of accounting standards based on international standards (IAS / IFRS), which provides the national legal concepts and principles that best contribute to the presentation of a true and fair view of the financial position of companies. This research aims to assess whether the customs and traditions that define the Portuguese accounting culture, taken in the accounting treatment of tangible fixed assets (AFT) by the responsible for preparing de IF, are shown in line with current accounting standards. Given the importance that the AFT have on the financial position of companies and the period of time during which they are on service, the correct measurement thereof, is fundamental to present quality IF, which meets the purpose recommended by the SNC. Through the literature review, we are searching analyze the evolution of accounting and tax treatment of the AFT, the evolution of the accounting tradition and its effect on the presentation of the IF. For linking the developed research, there was an empirical study, which proved that the uses, practices and customs regarding to the measurement of AFT did not follow the accounting changes introduced by the SNC, continues to be influenced by rooted tax principles.
The strong globalization of markets, the existence of a very competitive business environment and the high level of knowledge of stakeholders, has required the companies, financial information (IF) with high quality and competence. In pursuing to this goal, in Portugal, on 1 January 2010, it is introduced Accounting Standardization System (SNC). This is a model of accounting standards based on international standards (IAS / IFRS), which provides the national legal concepts and principles that best contribute to the presentation of a true and fair view of the financial position of companies. This research aims to assess whether the customs and traditions that define the Portuguese accounting culture, taken in the accounting treatment of tangible fixed assets (AFT) by the responsible for preparing de IF, are shown in line with current accounting standards. Given the importance that the AFT have on the financial position of companies and the period of time during which they are on service, the correct measurement thereof, is fundamental to present quality IF, which meets the purpose recommended by the SNC. Through the literature review, we are searching analyze the evolution of accounting and tax treatment of the AFT, the evolution of the accounting tradition and its effect on the presentation of the IF. For linking the developed research, there was an empirical study, which proved that the uses, practices and customs regarding to the measurement of AFT did not follow the accounting changes introduced by the SNC, continues to be influenced by rooted tax principles.
Description
Mestrado em Contabilidade
Keywords
Ativos fixos tangíveis Normalização contabilística Cultura fiscal Imagem verdadeira e apropriada Depreciações Fixed assets tangible Accounting standards Tax culture True and fair view Depreciation