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Advisor(s)
Abstract(s)
A presente dissertação versa sobre as Parcerias Público Privadas (PPP) e a problemática contabilística na vertente das sociedades concessionárias e sua auditoria. Trata-se de uma área específica de estudo que alia a pertinência e atualidade do tema das PPP com o inerente tratamento contabilístico dos contratos de concessão e a auditoria financeira das concessionárias. Uma primeira parte de enquadramento e de revisão da literatura é dedicada aos aspetos concetuais e de caraterização das PPP, em especial das PPP no sector rodoviário em Portugal, analisando-se depois o referencial contabilístico aplicável aos contratos de concessão (IFRIC 12) e as especificidades de auditoria na ótica das sociedades concessionárias.
No estudo empírico procurou-se identificar os perfis de risco das PPP e a sua correspondência com os modelos de contabilização adotados, bem como avaliar a comparabilidade das demonstrações financeiras das concessionárias, tendo por base os seus relatórios e contas. Analisaram-se os principais aspetos subjacentes ao tratamento contabilístico das concessões, nos domínios do reconhecimento e mensuração da infraestrutura concessionada, das políticas de amortização dos ativos, da constituição de provisões para encargos com grandes reparações e do reconhecimento de imparidades. Uma parte do estudo é ainda dedicada aos aspetos da divulgação de informação e à análise da função auditoria nas concessionárias.
As conclusões e recomendações do trabalho vão no sentido da comparabilidade, em geral, das demostrações financeiras das sociedades concessionárias, pese embora coexistam determinadas especificidades e tratamentos diferenciados que prejudicam essa comparabilidade.
This dissertation deals with Public Private Partnerships (PPP) and the accounting issue for purposes of concession companies and their audit. It is a specific area of study that combines the relevance of the PPP with the inherent accounting treatment of concession contracts and financial audit. The first part of the work is dedicated to conceptual aspects and characterization of PPP, especially the PPP in the road sector in Portugal, further it is analyzed the accounting standards applicable to the concession agreements (IFRIC 12) and the specifics of audit in the perspective of the concession companies. In the empirical study, we analyze the risk profiles of PPP and its correspondence with the accounting models adopted and assess the comparability of financial statements of the concession companies, based on their reports and accounts. The key issues underlying the accounting treatment of concessions were analyzed in the fields of recognition and measurement of concession infrastructure, amortization policies, establishment of provisions for major repairs and the recognition of impairment. A part of the empirical study is devoted to aspects of information disclosure and analysis of audit function in the concession companies. The conclusions and recommendations will point out to comparability, in general, of the financial statements of the concession companies, despite coexisting certain specific and differentiated treatments that harm such comparability.
This dissertation deals with Public Private Partnerships (PPP) and the accounting issue for purposes of concession companies and their audit. It is a specific area of study that combines the relevance of the PPP with the inherent accounting treatment of concession contracts and financial audit. The first part of the work is dedicated to conceptual aspects and characterization of PPP, especially the PPP in the road sector in Portugal, further it is analyzed the accounting standards applicable to the concession agreements (IFRIC 12) and the specifics of audit in the perspective of the concession companies. In the empirical study, we analyze the risk profiles of PPP and its correspondence with the accounting models adopted and assess the comparability of financial statements of the concession companies, based on their reports and accounts. The key issues underlying the accounting treatment of concessions were analyzed in the fields of recognition and measurement of concession infrastructure, amortization policies, establishment of provisions for major repairs and the recognition of impairment. A part of the empirical study is devoted to aspects of information disclosure and analysis of audit function in the concession companies. The conclusions and recommendations will point out to comparability, in general, of the financial statements of the concession companies, despite coexisting certain specific and differentiated treatments that harm such comparability.
Description
Mestrado em Auditoria
Keywords
Parceira público privada Concessões rodoviárias Sociedades concessionárias Modelos de contabilização Partilha de risco Auditoria Public private partnership Concessions in the road sector Accounting models Risk sharing Financial audit