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Advisor(s)
Abstract(s)
A presente investigação teve como objeto a análise da IAS 37, em especial, no que concerne aos requisitos mínimos de divulgação exigidos, na sua aplicação no âmbito das divulgações das três principais sociedades e clubes desportivos de futebol portugueses, espanholas e inglesas nos último cinco exercícios, bem como, na análise dos impactos que as mesmas possam ter tido no relato de auditoria. No âmbito das divulgações é notório que nem sempre as entidades cumprem com aquilo que são os requisitos mínimos de relato exigidos pelos normativos de relato financeiro. No caso do futebol, tendo em consideração a especificidade do negócio, tem-se vindo a verificar que nem sempre as informações que são do conhecimento geral são relevadas no que respeita às divulgações necessárias. Assim analisou-se a conformidade das divulgações efetuadas face aos
requisitos da IAS 37, o relatório de auditoria, avaliou-se o impacto da cultura nas divulgações efetuadas e apresentou-se uma proposta de programa de trabalho a utilizar em auditorias à área de Provisões, Ativos e Passivos Contingentes. Para o efeito adotou-se uma metodologia assente na revisão bibliográfica sobre o tema, na análise da IAS 37, ISA aplicáveis e relatórios e contas das entidades estudadas. O estudo permitiu concluir que os requisitos mínimos de divulgação exigidos pela IAS 37, na sua generalidade, salvo duas exceções, foram cumpridos pelas entidades analisadas. Permitiu concluir ainda que o relato de auditoria, exceção feita a eventuais impactos das duas exceções referidas, incluiu sempre que relevante e aplicável, matérias relacionadas com a IAS 37. Permitiu ainda concluir que a cultura (nomeadamente as origens anglo-saxónicas versus do sul da europa) influencia as divulgações efetuadas nos três países.
The object of this investigation was the analysis of IAS 37, in particular, regarding the minimum disclosure requirements required, in its application within the scope of the disclosures of the three main Portuguese, Spanish and English football sports companies and clubs in the last five fiscal years, and, as well, the analysis of the impacts that they may have had on the audit report. Within the scope of disclosures, entities do not always comply with the minimum reporting requirements required by financial reporting standards. In the case of football, considering the specificity of the business, it has been found that information that is generally known is not always observed regarding the necessary disclosures. Thus, the compliance of the disclosures made with the requirements of IAS 37 and the audit report were analysed, the impact of culture on the disclosures made was evaluated and a proposal for a work program to be used in audits of the Provisions, Contingent Assets and Liabilities area was presented. For this purpose, a methodology was adopted based on the bibliographical review on the subject, on the analysis of IAS 37, applicable ISAs and annual reports and financial statements of the entities studied. The study allowed us to conclude that the minimum disclosure requirements required by IAS 37, in general, with two exceptions, were complied with by the analysed entities. It also allowed us to conclude that the audit report, except for possible impacts of the two exceptions mentioned, included, whenever relevant and applicable, matters related to IAS 37. It also allowed us to conclude that culture (namely Anglo-Saxon versus Southern Europe origins) influences the disclosures made in the three countries.
The object of this investigation was the analysis of IAS 37, in particular, regarding the minimum disclosure requirements required, in its application within the scope of the disclosures of the three main Portuguese, Spanish and English football sports companies and clubs in the last five fiscal years, and, as well, the analysis of the impacts that they may have had on the audit report. Within the scope of disclosures, entities do not always comply with the minimum reporting requirements required by financial reporting standards. In the case of football, considering the specificity of the business, it has been found that information that is generally known is not always observed regarding the necessary disclosures. Thus, the compliance of the disclosures made with the requirements of IAS 37 and the audit report were analysed, the impact of culture on the disclosures made was evaluated and a proposal for a work program to be used in audits of the Provisions, Contingent Assets and Liabilities area was presented. For this purpose, a methodology was adopted based on the bibliographical review on the subject, on the analysis of IAS 37, applicable ISAs and annual reports and financial statements of the entities studied. The study allowed us to conclude that the minimum disclosure requirements required by IAS 37, in general, with two exceptions, were complied with by the analysed entities. It also allowed us to conclude that the audit report, except for possible impacts of the two exceptions mentioned, included, whenever relevant and applicable, matters related to IAS 37. It also allowed us to conclude that culture (namely Anglo-Saxon versus Southern Europe origins) influences the disclosures made in the three countries.
Description
Mestrado em Auditoria
Keywords
Risco Incerteza Provisões Passivos e ativos contingentes Relato de auditoria Risk Uncertainty Provisions Liabilities and contingent assets Audit report
Citation
Cardoso, L. C. C. (2022) Provisões, ativos e passivos contingentes – o caso das principais sociedades desportivas e clubes de futebol em Portugal, Espanha e Inglaterra. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15447