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Authors
Advisor(s)
Abstract(s)
A presente dissertação de Mestrado pretende demonstrar os impactos nas Demonstrações Financeiras das entidades, com a aplicação da nova norma internacional, a IFRS 16, relacionada com o tratamento das Locações de Ativos Fixos Tangíveis e de alterações no tratamento das locações já existentes nos Balanços das empresas. Será analisado o impacto a nível fiscal na inclusão no ativo do direito de uso dos ativos que
uma entidade detém por via de um contrato de locação, com o novo enquadramento decorrente da aplicação da IFRS 16. A incerteza de tratamento e a engenharia financeira decorrente das normas de Locações que
estavam em vigor têm sido alvo de grande debate, a nível mundial, por parte dos preparadores, utilizadores e construtores da informação financeira. O IASB e o FASB trabalharam em conjunto com o objetivo de criar uma norma comum que eliminasse esta lacuna, surgindo assim a IFRS 16 com data de entrada efetiva a 1 de janeiro de 2019. Serão abordados os conceitos de locação operacional e financeira, e os impactos que os diferentes tratamentos contabilísticos no resultado de uma organização. Por fim, será analisado o impacto que terá a entrada da nova norma, a nível fiscal, quer a nível económico no resultado de uma empresa.
This Master's dissertation aims to demonstrate the impacts on the Financial Statements of entities in general, with the application of the new international standard, IFRS 16, related to the treatment of Leases and of changes in the treatment of leases already existing in the Balance Sheets of companies. It will be analyze the impact on the tax level of the inclusion in the asset of the right to use the assets that an entity holds through a lease contract, with the new framework resulting from the application of IFRS 16. The uncertainty of treatment and financial engineering arising from the Leases standards that were in force have been the subject of much debate, worldwide, by preparers, users and builders of financial information. The IASB and the FASB worked together to create a common standard that would eliminate this gap, and so IFRS 16 emerged with an effective date of January 1, 2019.The concepts of operating and finance leases will be addressed, and the impacts that the different accounting treatments have on an organization's results. Finally, we will analyze the impact that the entry of the new standard will have on a com pany's results, both at the tax level and at the economic level.
This Master's dissertation aims to demonstrate the impacts on the Financial Statements of entities in general, with the application of the new international standard, IFRS 16, related to the treatment of Leases and of changes in the treatment of leases already existing in the Balance Sheets of companies. It will be analyze the impact on the tax level of the inclusion in the asset of the right to use the assets that an entity holds through a lease contract, with the new framework resulting from the application of IFRS 16. The uncertainty of treatment and financial engineering arising from the Leases standards that were in force have been the subject of much debate, worldwide, by preparers, users and builders of financial information. The IASB and the FASB worked together to create a common standard that would eliminate this gap, and so IFRS 16 emerged with an effective date of January 1, 2019.The concepts of operating and finance leases will be addressed, and the impacts that the different accounting treatments have on an organization's results. Finally, we will analyze the impact that the entry of the new standard will have on a com pany's results, both at the tax level and at the economic level.
Description
Mestrado em Fiscalidade
Keywords
Locações Operacional Financeira Resultado IFRS Lease Operational Financial Profit and loss
Pedagogical Context
Citation
Delfino, T. J. B. (2022). Locações - impacto fiscal da IFRS 16. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15646