| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.64 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Em Portugal a adoção do Sistema de Normalização Contabilística a 1 de Janeiro de 2010 trouxe alterações profundas à contabilidade, sobretudo para o setor agrícola. Pela primeira vez, Portugal passou a ter uma norma específica para a agricultura que implementa um novo método de mensuração dos ativos biológicos pelo justo valor.
Esta investigação analisa o impacto da aplicação da NCRF 17 – Agricultura, nas maiores empresas agrícolas em Portugal. Para tal realiza-se um questionário às empresas sobre o efeito e adoção da NCRF 17 e uma análise às suas demonstrações financeiras. Este estudo visa analisar, por um lado, se a mensuração dos ativos biológicos pelo modelo do justo valor permite responder, eficazmente, às especificidades das empresas com atividade agrícola e às necessidades dos seus utilizadores, em detrimento do modelo do custo histórico. Por outro lado, este estudo analisa o impacto dos ajustamentos provenientes da adoção da NCRF 17 e das restantes NCRF decorrentes da transição do POC para o SNC nas empresas selecionadas, ao nível do resultado liquido e do capital próprio.
In Portugal SNC adoption, at January 1, 2010, brought profound changes to accounting, especially for the agricultural sector. For the first time, Portugal started to have a specific agriculture standard that implements a new method of measurement of biological assets at fair value. This research analyzes the impact of the application of NCRF 17 - Agriculture, in the largest agricultural companies in Portugal. For such there will be a questionnaire to the companies concerning the effect and adoption of NCRF 17 and analysis to their financial statements. This study analyzes, on the one hand, if the measurement of biological assets at fair value model responds effectively to the firms needs concerning agricultural activity and the needs of its users, rather than the historical cost model. Moreover, this study analyzes the impact of the adjustments of the transition from the previous national GAAP to SNC, in selected companies, arising from the adoption of NCRF 17 and other NCRF, on Equity and Net Income.
In Portugal SNC adoption, at January 1, 2010, brought profound changes to accounting, especially for the agricultural sector. For the first time, Portugal started to have a specific agriculture standard that implements a new method of measurement of biological assets at fair value. This research analyzes the impact of the application of NCRF 17 - Agriculture, in the largest agricultural companies in Portugal. For such there will be a questionnaire to the companies concerning the effect and adoption of NCRF 17 and analysis to their financial statements. This study analyzes, on the one hand, if the measurement of biological assets at fair value model responds effectively to the firms needs concerning agricultural activity and the needs of its users, rather than the historical cost model. Moreover, this study analyzes the impact of the adjustments of the transition from the previous national GAAP to SNC, in selected companies, arising from the adoption of NCRF 17 and other NCRF, on Equity and Net Income.
Description
Mestrado em Contabilidade
Keywords
Agricultura NCRF 17 Justo valor Ativos biológicos Agriculture Fair value Biological assets