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Advisor(s)
Abstract(s)
A relevância atualmente atribuída às locações enquanto forma de financiamento no contexto económico internacional requer um modelo contabilístico indutor de transparência e comparabilidade. Aferir a existência de diferenças significativas entre os grupos de stakeholders participantes no processo de substituição da norma internacional de Contabilidade relativa às locações em função de distintos interesses (lobbies) constitui o objetivo deste estudo. A análise de dados recolhidos a partir das 641 comment letters submetidas a consulta pública no âmbito do Exposure Draft revisto (2013) foi realizado com recurso à análise de conteúdo, sendo posteriormente submetidos a técnicas de análise estatística univariada, bivariada e multivariada. Os resultados sugerem a existência de divergências significativas entre entidades financeiras e não financeiras no que às questões principais da norma diz respeito, relacionadas com o reconhecimento e com o modelo único de contabilização das locações.
The relevance currently assigned to leases as a form of financing in the international economic context requires an accounting model that is conducive to transparency and comparability. Assessing the existence of significant differences between the groups of stakeholders participating in the process of replacing the International Accounting Standard on leases according to different interests (lobbies) is the purpose of this paper. Data were collected from the 641 comment letters submitted to public consultation under the revised Exposure Draft (2013) and carried out using content analysis. Then, they were submitted to univariate, bivariate and multivariate statistical analysis techniques. The findings suggest the existence of significant divergences between financial and non-financial entities in relation to the main issues of the standard, regarding recognition and the adoption of a single model for leases accounting.
The relevance currently assigned to leases as a form of financing in the international economic context requires an accounting model that is conducive to transparency and comparability. Assessing the existence of significant differences between the groups of stakeholders participating in the process of replacing the International Accounting Standard on leases according to different interests (lobbies) is the purpose of this paper. Data were collected from the 641 comment letters submitted to public consultation under the revised Exposure Draft (2013) and carried out using content analysis. Then, they were submitted to univariate, bivariate and multivariate statistical analysis techniques. The findings suggest the existence of significant divergences between financial and non-financial entities in relation to the main issues of the standard, regarding recognition and the adoption of a single model for leases accounting.
Description
Comunicação em Congresso
Keywords
Comment letters Leases Lobbying IASB IFRS 16