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Advisor(s)
Abstract(s)
A informação financeira constitui o elemento determinante no processo de tomada de
decisão e um factor essencial ao eficaz funcionamento dos mercados. Assim, as
crescentes exigências dos seus utilizadores no sentido de minimizar as inconsistências
nos processos contabilísticos aliadas ao crescimento dos mercados económicos e
financeiros vêm justificar a implementação do novo Sistema de Normalização
Contabilística (SNC).
Neste contexto, o presente trabalho tem como objectivo principal o estudo da Norma
Contabilística e de Relato Financeiro (NCRF) n.º 1 – Estrutura e conteúdo das
demonstrações financeiras, bem como das implicações fiscais e em auditoria
decorrentes da entrada em vigor do SNC.
O primeiro objectivo das demonstrações financeiras é o de proporcionar informação
financeira útil para a tomada de decisões dos seus utilizadores. Como esta informação é
extraída das novas e diferentes demonstrações financeiras que compõem a nova
abordagem contabilística, foram analisadas as suas recentes alterações na estrutura e
conteúdo.
Por um lado, em termos fiscais, procedeu-se à análise das recentes alterações ao Código
do Imposto sobre Pessoas Colectivas (CIRC) com vista a realçar as diferenças e pontos
comuns entre a contabilidade e fiscalidade. Por outro lado, no tocante à auditoria e após
selecção de algumas NCRF foram evidenciadas as implicações no trabalho do
revisor/auditor decorrentes do novo normativo contabilístico.
Financial information is the determining factor in the decision-making process and a key factor for the effective functioning of the markets. So, the growing demands of its users in order to minimize the inconsistencies in the accounting processes combined with the growth of economic and financial markets comes to justify the implementation of the new System of Accounting Standards (SNC). In this context, the study of the Standard Accounting and Financial Reporting (NCRF) nº. 1 - Structure and content of financial statements as well as tax consequences arising from the audit and entry into force of the SNC are the main object of this work. The main objective of financial statements is to provide useful financial information for decision making of its users. How this information is extracted from new and different financial statements that compose the new accounting approach. Recent changes were analysed in their structure and content. On the one hand, in financial terms, the analysis of the most recent changes were made to the CIRC in order to underline the differences between accounting and tax system as well as the common points. On the other hand regarding audit and after the selection of some NCRF some implications were found on the reviewer's job due to the new normative accounting.
Financial information is the determining factor in the decision-making process and a key factor for the effective functioning of the markets. So, the growing demands of its users in order to minimize the inconsistencies in the accounting processes combined with the growth of economic and financial markets comes to justify the implementation of the new System of Accounting Standards (SNC). In this context, the study of the Standard Accounting and Financial Reporting (NCRF) nº. 1 - Structure and content of financial statements as well as tax consequences arising from the audit and entry into force of the SNC are the main object of this work. The main objective of financial statements is to provide useful financial information for decision making of its users. How this information is extracted from new and different financial statements that compose the new accounting approach. Recent changes were analysed in their structure and content. On the one hand, in financial terms, the analysis of the most recent changes were made to the CIRC in order to underline the differences between accounting and tax system as well as the common points. On the other hand regarding audit and after the selection of some NCRF some implications were found on the reviewer's job due to the new normative accounting.
Description
Dissertação apresentada ao Instituto
obtenção do grau de Mestre em Auditoria
orientador: Dr. Rodrigo Mário de Oliveira Carvalho
Keywords
Sistema de Normalização Contabilística Demonstrações financeiras Norma contabilística Relato financeiro Informação financeira, System of Accounting Standards Financial statements Financial information Standard accounting and financial reporting
Pedagogical Context
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto