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Authors
Abstract(s)
Este trabalho pretende refletir sobre o impacto contabilistico da concentraĆ§Ć£o de
empresas, apresentando-se um estudo de caso para ilustrar essa mesma temƔtica.
Assim, debruƧamo-nos sobre o conceito de concentraĆ§Ć£o de empresas que resulta do
CĆ³digo das Sociedades Comerciais, para numa segunda etapa fazermos o devido
enquadramento contabilĆstico daquele conceito.
O corpo central deste trabalho assenta num confronto entre o regime constante do
novo Sistema de NormalizaĆ§Ć£o ContabilĆstica e aquele que resultava do Plano Oficial
de Contabilidade. Deste modo faz-se um estudo detalhado da Norma ContabilĆstica de
Relato Financeiro (NCRF) 14 ā ConcentraƧƵes de atividades empresariais.
Finalmente, apresenta-se um estudo de caso relativo a uma empresa que passou por
uma fusĆ£o enunciando dados das empresas envolvidas antes da fusĆ£o e depois do
processo de fusĆ£o. Neste contexto, elaboramos o balanƧo para o projecto de fusĆ£o
tendo em conta o novo enquadramento contabilĆstico e legal.
Constatamos que nĆ£o existe diferenƧas significativas do regime Sistema de
NormalizaĆ§Ć£o ContabilĆstica e o Plano Oficial de Contabilidade sobre esta
problemĆ”tica de concentraĆ§Ć£o de empresas.
This paper aims to reflect on the business concentration accounting impact, presenting a study to illustrate this theme. In a first step, we will focus on the concentrationās concept that results of the companiesā legal code for, in a second step, make the accounting framework of that concept. We will make a confrontation between the new accounting standards system (SNC) and the previous accounting plan (POC), with a detailed study of the accounting standard for financial reporting (NCRF) 14 ā business concentrations activities. Finally, is supplemented with a study of a company that has gone through a merger. We will describe companiesā information before the merger and after mergerās process. In this context, we draw up a balance sheet for the mergerās process taking into consideration the new legislation. We note that, on this subject of concentration, there is no significant differences of accounting standards system (SNC) and the accounting plan (POC).
This paper aims to reflect on the business concentration accounting impact, presenting a study to illustrate this theme. In a first step, we will focus on the concentrationās concept that results of the companiesā legal code for, in a second step, make the accounting framework of that concept. We will make a confrontation between the new accounting standards system (SNC) and the previous accounting plan (POC), with a detailed study of the accounting standard for financial reporting (NCRF) 14 ā business concentrations activities. Finally, is supplemented with a study of a company that has gone through a merger. We will describe companiesā information before the merger and after mergerās process. In this context, we draw up a balance sheet for the mergerās process taking into consideration the new legislation. We note that, on this subject of concentration, there is no significant differences of accounting standards system (SNC) and the accounting plan (POC).
Description
DissertaĆ§Ć£o para obtenĆ§Ć£o do Grau de Mestre em
Contabilidade e FinanƧas
Orientadores:
Doutor JosƩ Manuel Veiga Pereira
Professor Adjunto da Ć”rea cientĆfica de Contabilidade, Grupo de disciplinas de
Contabilidade Financeira
Doutora Deolinda Maria Moreira AparĆcio Meira
Professora Adjunta da Ć”rea cientĆfica de Direito, Grupo de disciplinas de Direito
Comercial
Keywords
ReestruturaĆ§Ć£o empresarial Plano Oficial de Contabilidade SNC ConcentraĆ§Ć£o de empresas FusĆ£o Sistema de NormalizaĆ§Ć£o ContabilĆstica POC Corporate restructurin Accounting plan Concentrations Mergers Accounting standards system
Citation
Publisher
Instituto PolitĆ©cnico do Porto. Instituto Superior de Contabilidade e AdministraĆ§Ć£o do Porto