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Advisor(s)
Abstract(s)
O presente relatĆ³rio completa a fase final do Mestrado em FinanƧas Empresariais, no
Instituto Superior de Contabilidade e AdministraĆ§Ć£o do Porto (ISCAP) e tem como intuito
descrever as vƔrias atividades desenvolvidas no decorrer do estƔgio curricular, na
entidade Mota-Engil Global, com inĆcio no dia 2 de novembro de 2022 e o seu tĆ©rmino
no dia 12 de maio de 2023.
Num cenĆ”rio de crescente globalizaĆ§Ć£o da economia e de uma maior complexidade
associada ao ambiente empresarial, surge a necessidade de adoĆ§Ć£o e utilizaĆ§Ć£o de padrƵes
internacionais de divulgaĆ§Ć£o da informaĆ§Ć£o nos reportes financeiros das empresas, com
vista Ć normalizaĆ§Ć£o e harmonizaĆ§Ć£o contabilĆstica e Ć satisfaĆ§Ć£o de necessidades e
interesses comuns.
No entanto, apesar da normalizaĆ§Ć£o contabilĆstica suportada na UniĆ£o Europeia pelo
Regulamento (CE) n.Āŗ 1606/2002, o aparecimento do European Single Eletronic Format
(ESEF) e a consequente obrigaĆ§Ć£o das empresas cotadas apresentarem o seu reporte
financeiro na linguagem XBRL (eXtensible Business Reporting Language), constatou-se
a existĆŖncia de reduzida investigaĆ§Ć£o associada ao tema e, por isso, Ć© importante e
pertinente perceber, para alƩm do funcionamento da linguagem, como tem sido a sua
evoluĆ§Ć£o histĆ³rica e a importĆ¢ncia da sua implementaĆ§Ć£o em Portugal.
Este foi um dos tĆ³picos centrais do estĆ”gio e essa experiĆŖncia Ć© apresentada neste
relatĆ³rio.
This report completes the final phase of the Master's Degree in Business Finance, at the Instituto Superior de Contabilidade e AdministraĆ§Ć£o do Porto (ISCAP) and aims to describe the various activities developed during the curricular internship, at the entity Mota-Engil Global, starting in November 2, 2022 and ends on May 12, 2023. In a scenario of increasing globalization of the economy and greater complexity associated with the business environment, there is a need to adopt and use international standards for the disclosure of information in companies' financial reports, with a view to standardizing and harmonizing accounting and meeting needs and common interests. However, despite the accounting standardization supported in the European Union by Regulation (CE) n.Āŗ 1606/2002, the appearance of the European Single Electronic Format (ESEF) and the consequent obligation for listed companies to present their financial reports in XBRL (eXtensible Business Reporting Language), it was found that there is little research associated with the topic and, therefore, it is important and pertinent to understand, in addition to the functioning of the language, how its historical evolution has been and the importance of its implementation in Portugal. This was one of the central topics of the internship and this experience is presented in this report.
This report completes the final phase of the Master's Degree in Business Finance, at the Instituto Superior de Contabilidade e AdministraĆ§Ć£o do Porto (ISCAP) and aims to describe the various activities developed during the curricular internship, at the entity Mota-Engil Global, starting in November 2, 2022 and ends on May 12, 2023. In a scenario of increasing globalization of the economy and greater complexity associated with the business environment, there is a need to adopt and use international standards for the disclosure of information in companies' financial reports, with a view to standardizing and harmonizing accounting and meeting needs and common interests. However, despite the accounting standardization supported in the European Union by Regulation (CE) n.Āŗ 1606/2002, the appearance of the European Single Electronic Format (ESEF) and the consequent obligation for listed companies to present their financial reports in XBRL (eXtensible Business Reporting Language), it was found that there is little research associated with the topic and, therefore, it is important and pertinent to understand, in addition to the functioning of the language, how its historical evolution has been and the importance of its implementation in Portugal. This was one of the central topics of the internship and this experience is presented in this report.
Description
Keywords
XBRL RelatĆ³rio financeiro DivulgaĆ§Ć£o da informaĆ§Ć£o Contabilidade Mota-Engil Financial reporting Disclosure of information Accounting