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Advisor(s)
Abstract(s)
O novo Sistema de Normalização Contabilístico, em vigor a partir de
2010, veio revogar todo o normativo contabilístico português. Em
comparação com o normativo anterior, este novo normativo veio
preconizar procedimentos contabilísticos diferentes relativamente à
contabilização dos subsídios relacionados com activos. O objetivo deste
estudo é analisar o impacto no capital próprio da contabilização dos
subsídios preconizado no novo normativo, numa amostra de empresas do
setor agrícola. Para alcançar o objetivo proposto procedemos a recolha da
informação financeira referente ao exercício de 2009 de uma amostra de
124 empresas do setor agrícola, extraída da base de dados SABI, e que
receberam subsídios para investimento nesse ano. Com base nos dados
analisados podemos deduzir que o valor do capital próprio das empresas
em estudo registrará uma variação positiva, correspondente ao valor ainda
não imputado dos subsídios reconhecidos, que corresponde a um aumento
de quase 4,5%. Esse incremento faz com que o indicador de autonomia
financeira aumente, em média, 4,7%, sendo o impacto também positivo no
rácio de solvabilidade, com uma variação média superior a 11%. O fato do
novo Sistema de Normalização Contabilística preconizar um tratamento
contabilístico diferente do estabelecido na IAS 20, permite às empresas
portuguesas apresentarem indicadores econômicos financeiros próximos
dos apresentados por empresas congêneres de outros países europeus,
onde o reconhecimento inicial do subsídio em capital próprio é o que
vigora. Além disso, quando a apresentação de candidaturas a fontes de
financiamento ou a determinados programas ou fundos europeus poderão
aumentar as suas hipóteses de sucesso, pois estes exigem na maioria das
vezes que as empresas apresentem percentagens ou valores mínimos em
determinados rácios.
ABSTRACT: The new System of Accounting Standards, effective since 2010, repealed all the Portuguese accounting standards. Compared to the former standards, the new normative advocates for different accounting procedures regarding the recognition of grants related to assets. The objective of this study is to analyze the impact on financial autonomy for grants recommended under the new standard in a sample of companies from the agricultural sector. To achieve the proposed objective, we proceeded to collect financial information from the year 2009 from a sample of 124 companies in the agricultural sector that were randomly selected from the SABI database from a list of those that had received subsidies for investment in that year. Based on the data analyzed, we candeduce that the value of the equity of the companies in the study willregister a positive variation, corresponding to the not yet recorded value of recognized subsidies, which corresponds to an increase of nearly 4.5%. This increase causes the indicator of financial autonomy to increase, on average, by 4.7%, and also has a positive impact on the solvency ratio, with an average variation greater than 11%. The fact that the new System of Accounting Standards advocates for accounting procedures that are different from those set out in the IAS 20 allows Portuguese companies to present economic financial indicators similar to those being presented by like companies in other European countries, where the initial recognition of the grant in equity is what counts. Also, this may also increase the chance of success for applications to funding sources or determined European programs or funds, as such funding sources normally require that companies show percentages or minimum values in certain ratios.
ABSTRACT: The new System of Accounting Standards, effective since 2010, repealed all the Portuguese accounting standards. Compared to the former standards, the new normative advocates for different accounting procedures regarding the recognition of grants related to assets. The objective of this study is to analyze the impact on financial autonomy for grants recommended under the new standard in a sample of companies from the agricultural sector. To achieve the proposed objective, we proceeded to collect financial information from the year 2009 from a sample of 124 companies in the agricultural sector that were randomly selected from the SABI database from a list of those that had received subsidies for investment in that year. Based on the data analyzed, we candeduce that the value of the equity of the companies in the study willregister a positive variation, corresponding to the not yet recorded value of recognized subsidies, which corresponds to an increase of nearly 4.5%. This increase causes the indicator of financial autonomy to increase, on average, by 4.7%, and also has a positive impact on the solvency ratio, with an average variation greater than 11%. The fact that the new System of Accounting Standards advocates for accounting procedures that are different from those set out in the IAS 20 allows Portuguese companies to present economic financial indicators similar to those being presented by like companies in other European countries, where the initial recognition of the grant in equity is what counts. Also, this may also increase the chance of success for applications to funding sources or determined European programs or funds, as such funding sources normally require that companies show percentages or minimum values in certain ratios.
Description
Keywords
Subsídios Capital próprio Autonomia financeira Solvabilidade Empresas agrícolas Grants Equity Financial autonomy Solvency Agricultural companies
Citation
TEIXEIRA, José Manuel; SILVA, Amélia Ferreira da; DOS SANTOS, Maria José Palma L. - Implicações no capital próprio da atual contabilização dos subsídios relacionados com ativos: evidência de uma amostra de empresas do setor agrícola português. “Revista E3 - Revista de Economia, Empresas e Empreendedores na CPLP”. Souto (Portugal): Editora Académica. ISSN 2183-380X / ISSN 2183-7201. 1:1 (2015). pp. 49-54