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Advisor(s)
Abstract(s)
A indústria automóvel é um negócio bastante competitivo em todo o mundo e que desperta variados interesses. Por se considerar uma indústria bastante explorada, é da maior importância que se encontrem e negoceiem novos e mais canais de negócio e de distribuição. Um dos canais utilizados pelos fabricantes é o «Buy Back Channel» (Purohit, 1997:238), que se traduz num contrato comercial oneroso de venda e recompra de veículos, em data pré-definida e por um preço também ele pré-estabelecido.
O contrato de buy-back, também chamado de remarketing, é um contrato de venda de automóveis com acordo de recompra numa data posterior, utilizado entre os fabricantes/importadores e as empresas de Rent-a-Car. Estes contratos, apesar da sua forma legal, devem respeitar os normativos adotados pelas diferentes empresas. O tratamento contabilístico por parte de cada contraente varia de acordo com o risco associado ao ativo subjacente. Importa estudar qual a parte da entidade contraente que assume o risco para se contabilizar de acordo com o normativo contabilístico adotado pelas empresas. Para uma correta contabilização, é também necessário analisar a forma do contrato de buy-back. O presente trabalho pretende fazer o levantamento das práticas contabilísticas subjacentes e comparar a informação financeira produzida.
Os normativos contabilísticos podem ser diferentes de acordo com a dimensão da empresa objeto de estudo, mas incidirá sobretudo nas IFRS e no SNC.
The automotive industry is a highly competitive industry all around the world that increases varied interests. This is regarded as an industry rather explored, it is very important to find and negotiate new and more business models and distribution channels. One of the channels used by manufacturers is the "Buyback Channel" (Purohit, 1997:238), which translates into a commercial contract for the repurchasing the vehicles on a pre-set date at a price he also pre-defined. The buy-back contract, also called remarketing, is a contract of sale of automobiles under agreements to repurchase at a later date, used between manufacturers / importers and Rent-a-Car agencies. These contracts, despite their legal form, must comply with the regulations adopted by different companies. The accounting treatment of both parties has different behaviors according to the risk associated with the asset. It is important to study witch part as the risk in accordance with that, what are the accounting standards adopted by companies. It is also necessary to look to the form of the buy-back contract, to perform a correct accounting. The accounting standards can be different according to the size of the company under the study, but we will focus on IFRS and the SNC.
The automotive industry is a highly competitive industry all around the world that increases varied interests. This is regarded as an industry rather explored, it is very important to find and negotiate new and more business models and distribution channels. One of the channels used by manufacturers is the "Buyback Channel" (Purohit, 1997:238), which translates into a commercial contract for the repurchasing the vehicles on a pre-set date at a price he also pre-defined. The buy-back contract, also called remarketing, is a contract of sale of automobiles under agreements to repurchase at a later date, used between manufacturers / importers and Rent-a-Car agencies. These contracts, despite their legal form, must comply with the regulations adopted by different companies. The accounting treatment of both parties has different behaviors according to the risk associated with the asset. It is important to study witch part as the risk in accordance with that, what are the accounting standards adopted by companies. It is also necessary to look to the form of the buy-back contract, to perform a correct accounting. The accounting standards can be different according to the size of the company under the study, but we will focus on IFRS and the SNC.
Description
Mestrado em Contabilidade e Análise Financeira
Keywords
Indústria automóvel Rent-a-Car Buy-Back Contrato comercial Automotive industry Rental agency Commercial contract