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Authors
Abstract(s)
Com toda a revolução económica dos últimos tempos, com início no Covid-19 e continuação com a guerra, as empresas necessitam de desenvolver estratégias para se manterem ativas no seu setor económico. Muitas vezes têm de recorrer a processos de concentrações de atividades com vista no aumento da sua dimensão e do reforço da sua competitividade no mercado.
Este trabalho aborda o tratamento contabilístico de fusões sob controlo comum vs fusões sem controlo comum. De forma a estudar os métodos aplicados, foi analisado um projeto de fusão sob controlo comum de duas empresas portuguesas do mesmo grupo: NOS Lusomundo TV e NOSPUB.
São apresentados conceitos sobre as Fusões & Aquisições, os procedimentos contabilísticos e alguns exemplos destes processos ao longo dos anos em Portugal.
O objetivo desta investigação é perceber quais as principais diferenças entre a contabilização dos processos de concentrações de atividades pelo método de compra ou pelo método da comunhão de interesses.
Do estudo realizado percebemos que as principais diferenças se encontram a nível do reconhecimento do goodwill e da transferência dos ativos e passivos (valor contabilístico ou justos valores).
With all the economic revolutions of recent times, beginning with Covid-19 and continuing with the war, companies need to develop strategies to remain active in their economic sector. They often have to resort to merger processes to increase their size and strengthen their competitiveness in the market. This paper addresses the accounting treatment of mergers under common control vs. mergers without common control. To study the methods applied, a merger project under the common control of two Portuguese companies of the same group was analyzed: NOS Lusomundo TV and NOSPUB. Concepts about Mergers & Acquisitions, accounting procedures, and some examples of these processes over the years in Portugal are presented. The objective of this research is to understand the main differences between accounting for business combinations using the purchase method or the pooling of interests method. From the study carried out, we understand that the main differences are in the recognition of goodwill and the transfer of assets and liabilities (book value or fair value).
With all the economic revolutions of recent times, beginning with Covid-19 and continuing with the war, companies need to develop strategies to remain active in their economic sector. They often have to resort to merger processes to increase their size and strengthen their competitiveness in the market. This paper addresses the accounting treatment of mergers under common control vs. mergers without common control. To study the methods applied, a merger project under the common control of two Portuguese companies of the same group was analyzed: NOS Lusomundo TV and NOSPUB. Concepts about Mergers & Acquisitions, accounting procedures, and some examples of these processes over the years in Portugal are presented. The objective of this research is to understand the main differences between accounting for business combinations using the purchase method or the pooling of interests method. From the study carried out, we understand that the main differences are in the recognition of goodwill and the transfer of assets and liabilities (book value or fair value).
Description
Keywords
Fusões & Aaquisições Método de compra Método da comunhão de interesses Controlo comum Mergers and acquisitions Purchase method Pooling of interests method Common control