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Authors
Advisor(s)
Abstract(s)
O goodwill tem sido objeto de amplo debate e estudos, desde o conceito, valorização e a sua mensuração subsequente.
Ao longo do tempo a mensuração subsequente do goodwill tem sido objeto de alterações, foram aplicados simultaneamente e isoladamente o método das amortizações sistemáticas e o método dos testes de imparidade num contexto nacional e internacional.
Num contexto em que as entidades reguladoras das normas contabilísticas voltam a abordar e efetuar alterações às normas internacionais que depois maioritariamente são refletidas nas normas nacionais em que este ativo é elegível torna-se pertinente abordar o seu efeito e impacto nas demonstrações financeiras das entidades em Portugal com os respetivos métodos.
Irão ser considerados relatórios e contas de entidades do índice Portuguese Stock Index (psi) -geral de lisboa, nos exercícios económicos de 2010 a 2019 inclusive, comparados os resultados e os seus impactos nas demonstrações financeiras, tanto a nível do ativo, do capital próprio, do reconhecimento de perdas de imparidade face à aplicação das amortizações sistemáticas com uma vida útil de 10 anos e 20 anos.
No estudo irá ser abordado também para estas entidades o impacto do rácio de rendibilidade dos capitais próprios, o impacto nos resultados das empresas, bem como os possíveis fatores relacionados com as perdas de imparidade, no caso em concreto alteração de CEO (Chief Executive Officer) e o reconhecimento das imparidades no goodwill.
Goodwill has been the subject of extensive debate and studies, from its concept, valuation, and its subsequent measurement. Over time, the subsequent measurement of goodwill has been subject to changes, the systematic amortization method and the method of impairment tests were applied simultaneously and separately in a national and international context. In a context in which accounting standards regulators are once again addressing and making changes to international standards, which are then mostly reflected in national standards in which this asset is eligible, it is relevant to address its effect and impact on the financial statements of entities in Portugal with the respective methods. Reports and accounts of entities of the Portuguese Stock Index (psi) - general index of Lisbon, in the financial years 2010 to 2019 inclusive, will be considered, comparing the results and their impacts on the financial statements, both in terms of assets and equity, the recognition of impairment losses due to the application of systematic depreciation with a useful life of 10 years and 20 years. The study will also address for these entities the impact of the return on equity ratio, the impact on company results, as well as the possible factors related to impairment losses, in this specific case change of CEO (Chief Executive Officer) and the recognition of goodwill impairments.
Goodwill has been the subject of extensive debate and studies, from its concept, valuation, and its subsequent measurement. Over time, the subsequent measurement of goodwill has been subject to changes, the systematic amortization method and the method of impairment tests were applied simultaneously and separately in a national and international context. In a context in which accounting standards regulators are once again addressing and making changes to international standards, which are then mostly reflected in national standards in which this asset is eligible, it is relevant to address its effect and impact on the financial statements of entities in Portugal with the respective methods. Reports and accounts of entities of the Portuguese Stock Index (psi) - general index of Lisbon, in the financial years 2010 to 2019 inclusive, will be considered, comparing the results and their impacts on the financial statements, both in terms of assets and equity, the recognition of impairment losses due to the application of systematic depreciation with a useful life of 10 years and 20 years. The study will also address for these entities the impact of the return on equity ratio, the impact on company results, as well as the possible factors related to impairment losses, in this specific case change of CEO (Chief Executive Officer) and the recognition of goodwill impairments.
Description
Mestrado em Auditoria
Keywords
Concentração de atividades empresariais Goodwill Imparidades Amortizações Concentration of business activities Goodwill Impairments Amortizations
Citation
Cabral, A. R. S. (2022) O Goodwill e o seu valor para empresas portuguesas. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15389