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Authors
Advisor(s)
Abstract(s)
As locações são tratadas pelo SNC na NCRF 9 Locações, que tem por base a IAS 17 Locações. Assim, a NCRF 9 trata a matéria relacionada com as locações financeiras e operacionais, contendo um conjunto completo de regras quanto ao reconhecimento, mensuração e divulgação.
As locações tornaram-se uma realidade crescente para grande número de empresas. Por isso, torna-se necessário conhecer as principais diferenças entre os vários tipos de locações e a sua forma de contabilização e divulgação. Desta forma, torna-se de grande importância para as empresas conhecer as vantagens e desvantagens das locações em relação às várias fontes de financiamentos que estão à sua disposição.
Este trabalho começa por um enquadramento histórico das locações. Após o seu enquadramento jurídico, a análise da NCFR 9 e o seu enquadramento fiscal é feita uma análise a diversas rubricas das demonstrações financeiras de entidades não financeiras do PSI 20.
Leases are treated by the SNC in Leases NCFR 9, which is based on IAS 17 Leases. Thus, NCRF 9 deals with issues regarding financial and operating leases containing a complete set of rules related to the recognition, measurement and disclosure. The locations have become a growing reality for many companies. Therefore, it is necessary to know the main differences between the various locations and its method of accounting and disclosure. Thus, it is of great importance for companies to know the advantages and disadvantages of the lease in relation to the various forms of financing that are available to them. This work begins with a historical framing of the locations. After its legal framework, the analysis of NCFR 9 and its fiscal framework is made an analysis of the various headings of the financial statements of PSI 20.
Leases are treated by the SNC in Leases NCFR 9, which is based on IAS 17 Leases. Thus, NCRF 9 deals with issues regarding financial and operating leases containing a complete set of rules related to the recognition, measurement and disclosure. The locations have become a growing reality for many companies. Therefore, it is necessary to know the main differences between the various locations and its method of accounting and disclosure. Thus, it is of great importance for companies to know the advantages and disadvantages of the lease in relation to the various forms of financing that are available to them. This work begins with a historical framing of the locations. After its legal framework, the analysis of NCFR 9 and its fiscal framework is made an analysis of the various headings of the financial statements of PSI 20.
Description
Mestrado em Contabilidade
Keywords
NCRF 9 Locação Divulgações Financiamento Leasing Disclosures Funding