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Abstract(s)
O presente estudo foca-se na problemática das perdas por imparidade em dívidas a receber (PIDR) nas micros, pequenas e médias empresas (PME) nacionais, com alteração das normas contabilísticas. Esta investigação visa avaliar o impacto da substituição do Plano Oficial de Contabilidade (POC) pelo Sistema de Normalização Contabilística (SNC) no tratamento contabilístico e fiscal das dívidas de clientes. Através da metodologia utilizada foi possível concluir que, na opinião dos Contabilistas Certificados (CC), o SNC clarificou as regras de reconhecimento das PIDR face ao POC. Esta clarificação de norma, implicou também um aumento de reconhecimento das PIDR pelas empresas. Nas micro e pequenas entidades, o critério fiscal foi utilizado muitas vezes como política contabilística para reconhecimento das PIDR, embora se tenha verificado uma redução da dependência de utilização de critério fiscal com introdução de SNC, continua a considerar-se como fator principal que influencia o reconhecimento das PIDR, essencialmente nas Microentidades. Além de critério fiscal, o resultado líquido do exercício e normativos contabilísticos são considerados como outros dois principais fatores que influenciam o reconhecimento das PIDR. Na ótica do preparador de informação financeira, os CC consideram o reconhecimento das PIDR relevante na elaboração das demonstrações financeiras (DF) das empresas, de forma a apresentar uma imagem verdadeira e apropriada da informação financeira da empresa aos utilizadores externos.
This study focuses on the problem of bad debt expenses (BDE) in micro, small and medium-sized national companies, with changes in accounting standards. This investigation aims to assess the impact of the substitution of Official Accounting Plan (OAP) by Accounting Standardization System (ASS) in the accounting and tax treatment of customer debts. Through the methodology used it was possible to conclude that in, the opinion of Certified Accountants (CA), the ASS clarified the rules for recognition of BDE vis-à-vis the OAP, due to this clarification of the standard, it also implied an increase in the recognition of BDE by companies. In micro and small companies, the fiscal criterion was often used as an accounting policy for recognition of BDE, although there was a reduction in the dependence on the use of tax criterion with the introduction of ASS, but it continues to consider as the main factor that influences the recognition of BDE, essentially in the micro companies. In addition to the fiscal criterion, the net income for the year and accounting standards are considered as two other main factors that influence the recognition of BDE. From the perspective of a financial information preparer, the CA consider the recognition of BDE to be relevant in the preparation of company financial statements (FS), in order to present a true and appropriate image of the company financial information to external users.
This study focuses on the problem of bad debt expenses (BDE) in micro, small and medium-sized national companies, with changes in accounting standards. This investigation aims to assess the impact of the substitution of Official Accounting Plan (OAP) by Accounting Standardization System (ASS) in the accounting and tax treatment of customer debts. Through the methodology used it was possible to conclude that in, the opinion of Certified Accountants (CA), the ASS clarified the rules for recognition of BDE vis-à-vis the OAP, due to this clarification of the standard, it also implied an increase in the recognition of BDE by companies. In micro and small companies, the fiscal criterion was often used as an accounting policy for recognition of BDE, although there was a reduction in the dependence on the use of tax criterion with the introduction of ASS, but it continues to consider as the main factor that influences the recognition of BDE, essentially in the micro companies. In addition to the fiscal criterion, the net income for the year and accounting standards are considered as two other main factors that influence the recognition of BDE. From the perspective of a financial information preparer, the CA consider the recognition of BDE to be relevant in the preparation of company financial statements (FS), in order to present a true and appropriate image of the company financial information to external users.
Description
Mestrado em Contabilidade
Keywords
Perda por imparidade em dívidas a receber Dívidas de clientes SNC POC NCFR 27 Risco de cobrança Bad debt expenses Customer debts ASS OAP NCFR 27 Collection risk
Citation
Shan, L. (2021). Dívida de clientes do POC ao SNC: perspectiva dos contabilistas certificados. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13302