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No contexto da harmonização contabilística mundial, o justo valor tem assumido uma relevância crescente enquanto critério de mensuração, no sentido de aproximar a informação financeira aos valores de mercado. O objetivo da presente dissertação será o de melhor compreender o conceito, proceder à revisão de literatura que contrapõe os seus defensores, e por outro lado, os defensores do custo histórico. Mais especificamente, será analisada a mensuração das propriedades de investimento ao justo valor e as respetivas normas que fazem o seu enquadramento, a IAS 40 e a NCRF 11.
Será realizada uma análise empírica sobre a mensuração das propriedades de investimento ao justo valor para uma amostra de 36 empresas cotadas e não cotadas, com o objetivo de compreender em que medida é que esta valorimetria está a ser adotada pelas empresas portuguesas e, mais concretamente, quais os motivos que justificam essa escolha, no sentido de concluir se determinadas características das empresas determinam a preferência pela escolha do justo valor em detrimento do custo histórico.
In the context of global accounting harmonization fair value has become increasingly important as measurement criteria, approximating the financial information to the market value. The purpose of this dissertation is to understand better the concept, as well, make a literature review that opposes its supporters and supporters of historical cost. More specifically, it will be analyze the measurement of investment properties at fair value and the correspondent accounting standards, IAS 40 and NCRF 11. It will be held an empirical analysis of the measurement of investment properties at fair value, for a sample of 36 listed and unlisted companies, in order to understand the extent to which this valuation is being used by portuguese companies, and the determinants for this choice. Our goal is to conclude whether certain characteristics of the companies determine a preference for the choice of fair value rather than historical cost.
In the context of global accounting harmonization fair value has become increasingly important as measurement criteria, approximating the financial information to the market value. The purpose of this dissertation is to understand better the concept, as well, make a literature review that opposes its supporters and supporters of historical cost. More specifically, it will be analyze the measurement of investment properties at fair value and the correspondent accounting standards, IAS 40 and NCRF 11. It will be held an empirical analysis of the measurement of investment properties at fair value, for a sample of 36 listed and unlisted companies, in order to understand the extent to which this valuation is being used by portuguese companies, and the determinants for this choice. Our goal is to conclude whether certain characteristics of the companies determine a preference for the choice of fair value rather than historical cost.
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Justo valor Mensuração Propriedades de investimento IAS 40 NCRF 11 Measurement bases Investment properties Fair value