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Advisor(s)
Abstract(s)
Desde sempre, a contabilidade tem estado presente no quotidiano das pessoas, tendo evoluído por forma a se adaptar a uma realidade económica em constante mudança. O facto da mesma ser elaborada de acordo com as regras internas de cada país impunha condicionalismos, quer em termos de transparência das demonstrações financeiras, quer em termos de comparabilidade entre empresas semelhantes de diferentes países.
Com vista a ultrapassar estes condicionalismos, que assumem uma maior importância com a internacionalização das empresas e com o crescimento e globalização do mercado financeiro, surge o International Accounting Standards Committee (posteriormente designado de International Accounting Standards Board), que assume a responsabilidade de criar um conjunto de normas contabilísticas internacionalmente reconhecidas e aceites.
Em Portugal, o processo harmonizador teve o seu primeiro grande impacto em 2005, ano em que, por via do Regulamento (CE) n.º 1606/2002 do Parlamento Europeu e do Conselho, as normas internacionais se tornaram de aplicação obrigatória na apresentação das contas consolidadas sobretudo para as empresas com títulos cotados.
Seguiu-se, em 2010, a entrada em vigor do Sistema de Normalização Contabilística (SNC), por revogação do Plano Oficial de Contabilidade (POC), o qual tem por base um conjunto de normas que constituem uma aproximação às normas internacionais.
A presente dissertação visa estudar a alteração da contabilidade decorrente do SNC, a sua dificuldade e complexidade e o seu impacto na informação financeira, quer em termos de transparência quer de relevância. Concluiu-se que, em regra, os alunos são conhecedores das alterações, apesar de considerem o processo de transição complexo.
Consideram ter existido ganhos em termos de transparência da informação financeira, comprovados pelo aumento das divulgações obrigatórias. Por outro lado, são da opinião que a informação financeira se assume como mais relevante, na medida em que disponibiliza informação mais aderente à realidade, contribuindo, deste modo, para uma melhor tomada de decisão por parte de todos os utilizadores interessados.
Historically, accounting has been present in everyday life, having evolved in order to adapt to a changing economic reality. The fact that the accounting is prepared in accordance with the rules defined by each own country imposes several constraints, whether in terms of transparency of financial statements, and in terms of comparability between the similar companies in different countries. In order to overcome these constraints, which assume greater importance with the internationalization of business and the growth and globalization of financial markets, arise the International Accounting Standards Committee (later renamed the International Accounting Standards Board), which assumes responsibility for creating a set of accounting standards internationally recognized and accepted. In Portugal, the harmonizing process had his first big impact in 2005, the year that, by Regulation (EC) No 1606/2002 of the European Parliament and Council, the international standards have become mandatory in the preparation of the consolidated accounts mainly for companies with securities listed on a regulated market. Later in 2010, a new Sistema de Normalização Contabilística (SNC), repealing the Plano Oficial de Contabilidade (POC), was adopted, which is based on a set of standards that are closer to the international standards. The purpose of this dissertation is to study the change in accounting resulting from de SNC, its difficulty and complexity and its impact on financial reporting, both in terms of transparency or relevance. It was concluded that, in general, students are aware of changes, although consider the transition complex. Considered to have existed gains in terms of transparency of financial reporting, proven by increased disclosures. On the other hand, in their opinion the financial information is assumed to be more relevant, because it provides information more adherent to reality, thus contributing to a better decision by all interested users.
Historically, accounting has been present in everyday life, having evolved in order to adapt to a changing economic reality. The fact that the accounting is prepared in accordance with the rules defined by each own country imposes several constraints, whether in terms of transparency of financial statements, and in terms of comparability between the similar companies in different countries. In order to overcome these constraints, which assume greater importance with the internationalization of business and the growth and globalization of financial markets, arise the International Accounting Standards Committee (later renamed the International Accounting Standards Board), which assumes responsibility for creating a set of accounting standards internationally recognized and accepted. In Portugal, the harmonizing process had his first big impact in 2005, the year that, by Regulation (EC) No 1606/2002 of the European Parliament and Council, the international standards have become mandatory in the preparation of the consolidated accounts mainly for companies with securities listed on a regulated market. Later in 2010, a new Sistema de Normalização Contabilística (SNC), repealing the Plano Oficial de Contabilidade (POC), was adopted, which is based on a set of standards that are closer to the international standards. The purpose of this dissertation is to study the change in accounting resulting from de SNC, its difficulty and complexity and its impact on financial reporting, both in terms of transparency or relevance. It was concluded that, in general, students are aware of changes, although consider the transition complex. Considered to have existed gains in terms of transparency of financial reporting, proven by increased disclosures. On the other hand, in their opinion the financial information is assumed to be more relevant, because it provides information more adherent to reality, thus contributing to a better decision by all interested users.
Description
Mestrado em Contabilidade
Keywords
Contabilidade Evolução Harmonização Normalização Sistema de Normalização Contabilística Normas Contabilísticas e de Relato Financeiro Accounting Evolution Harmonization Normalization