| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 2.52 MB | Adobe PDF | |||
| 36.5 KB | Microsoft Word |
Orientador(es)
Resumo(s)
Todas as empresas devem possuir informação financeira credível e verdadeira para que sejam tomadas as decisões estratégicas necessárias a alcançar os objectivos pretendidos. As empresas que possuam diversos negócios e em vários pontos geográficos, devem focar todos os seus esforços nos seus negócios principais. A presente dissertação tem como objectivo analisar o contributo da informação por segmentos nos testes de imparidade ao goodwill. Para tal, foram analisados, de acordo com os respectivos normativos contabilísticos nacional e internacional, os conceitos de activo intangível, goodwill, concentração de actividades empresariais, imparidade de activos e relato financeiro por segmentos. Os dados foram recolhidos dos relatórios e contas do Grupo escolhido para a dissertação e criaram-se cenários de estudo, tendo como finalidade verificar de que forma a informação por segmentos contribui nos testes de imparidade ao goodwill.
All companies must have credible and truthful financial information for strategic decisions to be taken as may be necessary to achieve the objectives. Companies that have several businesses and in various geographical points, must focus all its efforts on its core businesses. This dissertation aims to analyze the contribution of segment information impairment testing goodwill. To this end, we analyzed, in accordance with the respective national and international Accounting Standards, the concepts of intangible asset, goodwill, business combination, impairment of assets and financial segment reporting. The data were collected from the reports and accounts of the group chosen for the dissertation and were created scenario study with the purpose to check how the segment information contributes to goodwill impairment tests.
All companies must have credible and truthful financial information for strategic decisions to be taken as may be necessary to achieve the objectives. Companies that have several businesses and in various geographical points, must focus all its efforts on its core businesses. This dissertation aims to analyze the contribution of segment information impairment testing goodwill. To this end, we analyzed, in accordance with the respective national and international Accounting Standards, the concepts of intangible asset, goodwill, business combination, impairment of assets and financial segment reporting. The data were collected from the reports and accounts of the group chosen for the dissertation and were created scenario study with the purpose to check how the segment information contributes to goodwill impairment tests.
Descrição
Mestrado em Contabilidade
Palavras-chave
Concentrações de Actividades Empresariais Goodwill Imparidade Relato por Segmentos Unidades Geradoras de Fluxos de Caixa Business combinations Impairment Segment reporting cash flow generating units