Perceção do impacto das alterações às Normas Contabilísticas e de Relato Financeiro “O Caso Português”
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2021
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Em janeiro de 2010 entrou em vigor um novo modelo de normalização contabilística
denominado Sistema de Normalização Contabilística, aprovado pelo Decreto-Lei nº 158/2009
de 13 de julho, que revogou o Plano Oficial de Contabilidade. Posteriormente, o Decreto-Lei
nº 98/2015 de 2 de junho, transpõe para o ordenamento jurídico interno a Diretiva n.º
2013/34/UE, do Parlamento Europeu e do Conselho, de 26 de junho de 2013, relativa às
demonstrações financeiras anuais, às demonstrações financeiras consolidadas e aos relatórios
conexos de certas formas de empresas.
Este trabalho analisa as dificuldades e o impacto proveniente das alterações aos
normativos que advém da harmonização contabilística. Para esse efeito é abordada a evolução
da harmonização e normalização contabilística internacional e em Portugal, culminando na
análise do impacto decorrente da aplicação das alterações ao normativo proveniente da
publicação do Decreto-Lei nº 98/2015 de 2 de junho através da captação da perceção dos
profissionais que lidam com as exigências inerentes à implementação de novos normativos. A
metodologia empregue foi a da revisão de literatura e a técnica de questionário dirigido aos
contabilistas certificados portugueses.
Os resultados deste estudo permitem concluir que a análise e avaliação de possíveis
impactos do Decreto-Lei n.º 98/2015 de 2 de junho às Normas Contabilísticas e de Relato
Financeiro após entrada em vigor da mesma, têm uma forte aceitação das empresas no que
respeita às alterações a implementar, encontrando-se os profissionais desta área preparados
para aplicar estas alterações. Os contabilistas certificados consideram, ainda, haver algum
impacto nos resultados e em alguns elementos da posição financeira das empresas. No que
concerne à redução de custos com a preparação da informação financeira, os profissionais
acreditam que o impacto será nulo. Na perspetiva dos Contabilistas Certificados, os
procedimentos serão idênticos. A diversidade de normativos pode comprometer o processo de
harmonização.
In January 2010, came into force a new normalitazion accounting model called Accounting Normalization System, approved by the Decree-Law nº 158/2009 from July 13th that revoked National Plan of Accounts. Then, the Decree-Law nº 98/2015 from June 2 nd transposes to the domestic legal system the Directive nº2013/34/EU, from the European Parliament and from the June 26th , 2013 Council relative to the annual financial statements, consolidated financial statements and reports regarding certain companies. This document analyzes the difficulties and the impact arising from the changes to the regulations that result from accounting harmonization. To this end, the evolution of harmonization and accounting standardization in Portugal is addressed, culminating in the analysis of the impact resulting from the application of the changes to the regulations arising from the publication of Decree-Law nº 98/2015 of June 2nd , in order to capture the perception of professionals dealing with the requirements inherent to the implementation of new regulations. The methodology used was the literature review and the questionnaire technique directed to Portuguese certified accountants. This study also allows achieving to the conclusion, that after the evaluation and analysis of the potential impact of Decree-Law nº 98/2015 to Financial Reporting Standards after being approved, it has a strong acceptance from the companies regarding the changes that needs to be done, with professionals within this area ready to implement these changes. The certified accountants also consider that there was some impact on the results and in few elements of the company’s financial position. When it comes to reducing costs with the preparation of financial information, the professionals believe that there will be no impact. From the point of view of Certified Accountant, the procedures are identical. The diversity of normatives may compromise the harmonization process.
In January 2010, came into force a new normalitazion accounting model called Accounting Normalization System, approved by the Decree-Law nº 158/2009 from July 13th that revoked National Plan of Accounts. Then, the Decree-Law nº 98/2015 from June 2 nd transposes to the domestic legal system the Directive nº2013/34/EU, from the European Parliament and from the June 26th , 2013 Council relative to the annual financial statements, consolidated financial statements and reports regarding certain companies. This document analyzes the difficulties and the impact arising from the changes to the regulations that result from accounting harmonization. To this end, the evolution of harmonization and accounting standardization in Portugal is addressed, culminating in the analysis of the impact resulting from the application of the changes to the regulations arising from the publication of Decree-Law nº 98/2015 of June 2nd , in order to capture the perception of professionals dealing with the requirements inherent to the implementation of new regulations. The methodology used was the literature review and the questionnaire technique directed to Portuguese certified accountants. This study also allows achieving to the conclusion, that after the evaluation and analysis of the potential impact of Decree-Law nº 98/2015 to Financial Reporting Standards after being approved, it has a strong acceptance from the companies regarding the changes that needs to be done, with professionals within this area ready to implement these changes. The certified accountants also consider that there was some impact on the results and in few elements of the company’s financial position. When it comes to reducing costs with the preparation of financial information, the professionals believe that there will be no impact. From the point of view of Certified Accountant, the procedures are identical. The diversity of normatives may compromise the harmonization process.
Descrição
Orientação : Ana Catarina Pagarim Ribeiro Kaizeler ; co-oorientação: João Miguel Capela Borralho
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, NORMALIZAÇÃO CONTABILÍSTICA, DEMONSTRAÇÕES FINANCEIRAS, CONTABILISTAS, ACCOUNTING, ACCOUNTING STANDARDS, FINANCIAL STATEMENTS, ACCOUNTANTS