| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 4.88 MB | Adobe PDF |
Abstract(s)
O Internacional Financial Reporting Standard 9 (IFRS 9) releva-se a maior alteração à contabilidade das Instituições Financeiras desde que se adotaram as normas internacionais da contabilidade em 2015. Para substituir a IAS 39, esta norma entrou em vigor em janeiro de 2018 e traduz mudanças significativas na contabilidade dos instrumentos financeiros. As perdas por imparidade previstas na IFRS 9 são substituídas por um modelo de perdas de crédito esperadas ao invés de um modelo de perdas ocorridas. Deste modo, o tema da dissertação reflete os impactos no Setor Bancário com a implementação desta norma – Aplicação da IFRS 9 no Setor Bancário.
No que diz respeito à metodologia, esta será recolha dos relatórios de gestão/documentos de prestação de contas anuais desde 2015 até 2019 dos Bancos e posterior tratamento da informação obtida, sendo uma metodologia de natureza quantitativa. Os resultados dos testes realizados com base nas Demonstrações de Resultados e Balanços em IAS 39 e em IFRS 9 de 14 Bancos Nacionais e Estrangeiros, entre 2015 e 2019, confirmaram as hipóteses de pesquisa, no sentido de que: os níveis de imparidades registadas nas demonstrações em IFRS 9 são comparativamente maiores do que as registadas nas demonstrações em IAS 39 e verifica-se um resultado superior no registo de imparidades de operações de crédito reconhecidas (Crédito a Particulares e Crédito a Empresas) quando comparado com operações de crédito reconhecidas com base na IAS 39. São assim confirmados os preceitos teóricos de que o modelo de perdas esperadas devem evidenciar maiores níveis de imparidades do que o modelo de perdas incorridas.
The International Financial Reporting Standard 9 (IFRS9) is the biggest change in accounting for Financial Institutions since the adoption of international accounting standards in 2015. To replace IAS 39, this standard came into force in January 2018 and reflects changes accounting for financial instruments. The impairment losses provided for in IFRS 9 are replaced by an expected credit loss model instead of an incurred losses model. Thus, the dissertation theme reflects the impacts on the Banking Sector with the implementation of this standard - Application of IFRS 9 in the Banking Sector. With regard to the methodology, this will be the collection of management reports/annual accountability documents from 2015 to 2019 from the Banks and subsequent treatment of the information obtained, being a methodology of a quantitative nature. The results of the tests carried out based on the Income Statement and Balance Sheets in IAS 39 and in IFRS 9 of 14 National and Foreign Banks, between 2015 and 2019, confirmed the research hypotheses, in the sense that: the levels of impairments recorded in the statements in IFRS 9 are comparatively higher than those recorded in the statements in IAS 39 and there is a higher result in the recording of impairments of recognized credit operations (Loans to Individuals and Loans to Companies) when compared to credit operations recognized based on IAS 39. This confirms the theoretical precepts that the expected losses model should show higher levels of impairment than the incurred losses model.
The International Financial Reporting Standard 9 (IFRS9) is the biggest change in accounting for Financial Institutions since the adoption of international accounting standards in 2015. To replace IAS 39, this standard came into force in January 2018 and reflects changes accounting for financial instruments. The impairment losses provided for in IFRS 9 are replaced by an expected credit loss model instead of an incurred losses model. Thus, the dissertation theme reflects the impacts on the Banking Sector with the implementation of this standard - Application of IFRS 9 in the Banking Sector. With regard to the methodology, this will be the collection of management reports/annual accountability documents from 2015 to 2019 from the Banks and subsequent treatment of the information obtained, being a methodology of a quantitative nature. The results of the tests carried out based on the Income Statement and Balance Sheets in IAS 39 and in IFRS 9 of 14 National and Foreign Banks, between 2015 and 2019, confirmed the research hypotheses, in the sense that: the levels of impairments recorded in the statements in IFRS 9 are comparatively higher than those recorded in the statements in IAS 39 and there is a higher result in the recording of impairments of recognized credit operations (Loans to Individuals and Loans to Companies) when compared to credit operations recognized based on IAS 39. This confirms the theoretical precepts that the expected losses model should show higher levels of impairment than the incurred losses model.
Description
Versão Final (Esta versão contém as sugestões dos elementos do júri)
Keywords
IFRS 9 Perda por imparidade IAS 39 Risco de crédito Bancos Impairment loss Credit risk Banks