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Authors
Abstract(s)
A contabilidade tem enfrentado desafios importantes relacionados com a globalização dos mercados, com a forte concorrĂȘncia e com a inovação tecnolĂłgica. Desta forma, consideramos de extrema importĂąncia que, seja interpretada por quem gere a empresa e pelos stakeholders como um recurso que providencia informação econĂłmica empresarial Ăștil para a tomada de decisĂ”es.
O objetivo desta investigação consiste em analisar o efeito das correçÔes fiscais segundo o preconizado no CĂłdigo do Imposto sobre o Rendimento das Pessoas Coletivas no relato financeiro, no perĂodo de 2016 - 2018 e, por consequĂȘncia, aferir sobre a utilidade e a qualidade da informação divulgada para a tomada de decisĂ”es.
Assim, recorremos ao estudo de casos, Ă anĂĄlise documental do quadro 07 do modelo 22, balancetes e mapas dos registos de movimentos contabilĂsticos das duas empresas, AL, Lda. e EE, Lda. (nomes fictĂcios), o que permitirĂĄ evidenciar se a influĂȘncia da fiscalidade na contabilidade dessas empresas condiciona a escolha dos diferentes critĂ©rios e prĂĄticas contabilĂsticas e, por conseguinte, a preparação das demonstraçÔes financeiras e se a tomada de decisĂ”es Ă© influenciada pelos efeitos dessas divergĂȘncias ou pela influĂȘncia da fiscalidade na contabilidade.
Dos resultados obtidos, salientamos a influĂȘncia da fiscalidade na contabilização das depreciaçÔes baseada em regras definidas pela Autoridade TributĂĄria, bem como a opção pelo regime de depreciação em quotas anuais. Destacamos, tambĂ©m, incoerĂȘncias na elaboração da contabilidade das duas empresas em anĂĄlise, principalmente no que concerne Ă constituição e reversĂŁo de perdas por imparidade, Ă anulação dos saldos das contas de terceiros e na interpretação das polĂticas contabilĂsticas.
ConcluĂmos, assim, que a informação contabilĂstica produzida e divulgada, na qual as empresas e outras entidades, como, por exemplo, os bancos, baseiam a tomada de decisĂ”es Ă© Ă partida de mĂĄ qualidade, uma vez que nĂŁo refletem adequadamente a posição financeira e o desempenho das empresas.
A ccounting has been fac ing important challenges, concerning market globalization, strong competition and technological innovation. Thus it is extremel y important that it is interpreted by companiesâ managers and stakeholder s as a resource which can provide useful business economic information for decision making. T his research aims to analyze the effect s of tax corrections as it was recommended in the Corporation Tax Code in the financial report for the period 2016 2018 Consequently it points also to assess the usefulness and quality of information provided for decision making. Through case study and document ary analysis of the table 7 of model 22 trial balances and record maps of accounting movements of two compan ies: AL Lda. and EE Lda (fictional names), we want to show if the influence of taxation on these two companiesâ accounting determines the choice of diffe rent accounting criteri a and practices and therefore the preparation of financial statements and if the decision making is influenced by the effects of such divergences or by the influence of taxes in accountability. Among the obtained results, we emphasize the influence of taxation on the accounting of write offs, based on r ules determined by the Tax Authority, and the option for the regime for write offs with annual contributions. We highlight also incoherences on the accounting practice of these two companies, especially concerning the constitution and reversal of impairmen t losses, the decommitment of the third party final balance, and the interpretation of accounting policies. We conclude that the produced and disclosed accounting information on which companies, and for instance banks, base their decision making lack of quality from the start, s ince they do not reflect adequately the financial position and the performance of these companies.
A ccounting has been fac ing important challenges, concerning market globalization, strong competition and technological innovation. Thus it is extremel y important that it is interpreted by companiesâ managers and stakeholder s as a resource which can provide useful business economic information for decision making. T his research aims to analyze the effect s of tax corrections as it was recommended in the Corporation Tax Code in the financial report for the period 2016 2018 Consequently it points also to assess the usefulness and quality of information provided for decision making. Through case study and document ary analysis of the table 7 of model 22 trial balances and record maps of accounting movements of two compan ies: AL Lda. and EE Lda (fictional names), we want to show if the influence of taxation on these two companiesâ accounting determines the choice of diffe rent accounting criteri a and practices and therefore the preparation of financial statements and if the decision making is influenced by the effects of such divergences or by the influence of taxes in accountability. Among the obtained results, we emphasize the influence of taxation on the accounting of write offs, based on r ules determined by the Tax Authority, and the option for the regime for write offs with annual contributions. We highlight also incoherences on the accounting practice of these two companies, especially concerning the constitution and reversal of impairmen t losses, the decommitment of the third party final balance, and the interpretation of accounting policies. We conclude that the produced and disclosed accounting information on which companies, and for instance banks, base their decision making lack of quality from the start, s ince they do not reflect adequately the financial position and the performance of these companies.
Description
Keywords
Contabilidade Fiscalidade DemonstraçÔes financeiras Modelo 22 Accounting Financial Statements Model 22 Taxation