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Nesta dissertação é analisada a história, a ótica contabilística e fiscal acerca das provisões e contingências, ao longo do tempo.
Acerca do passado, são descritos factos e acontecimentos registados na história que envolvem esta matéria, são analisados os diversos conceitos utilizados, ao longo do tempo, assim como é realizada a distinção entre eles, verificando-se que, ao longo da história as provisões e contingências foram ganhando relevância e foram adquirindo um lugar importante na contabilidade e fiscalidade. Posteriormente é feita uma referência exaustiva ao normativo contabilístico passado sobre provisões e contingências, sendo na sua maioria normativos que estão revogados, mas que contribuem para um melhor entendimento dos procedimentos, nesta matéria. Assim como são referenciados os aspetos fiscais relativos às provisões, até à entrada em vigor do Sistema de Normalização Contabilística.
Relativamente ao presente, é analisado o novo sistema de normalização contabilística, com referência às Normas Contabilísticas de Relato Financeiro 3 e 21 que se manifestam de máxima importância neste contexto. Na ótica contabilística é analisada a Estrutura Concetual e são desenvolvidas todas as caraterísticas que deverão ser conhecidas para o entendimento e correta aplicação das NCRF. Na ótica fiscal é analisado o DL n.º 159/2009, de 13 de julho, que implementou alterações importantes e que implica regras específicas no momento da transição.
É realizada uma análise prática da aplicação de provisões e contingências por entidades portuguesas e a sua afetação nas demonstrações financeiras respetivas.
This dissertation analyzes the history, the accounting and tax perspective of provisions and contingencies, over time. About the past, are described facts and events in history involving this matter, we analyze the various concepts used, over time, as well as the distinction is made between them, verifying that, throughout history the provisions contingencies have been gaining importance and have acquired an important place in the accounting and taxation. It is then made an exhaustive reference to past accounting standards on provisions and contingencies, with the majority rules that are repealed, but contribute to a better understanding of the procedures in this regard. As referenced are the aspects relating to tax provisions, pending the entry into force of the System of Accounting Standard. For the present, is considered the new system of accounting standards with reference to Accounting Standards Financial Reporting 3 and 21 that manifesting the utmost importance in this context. In accounting perspective is analyzed Conceptual Structure and are developed all the characteristics to be known for understanding and correct application of Accounting Standards Financial Reporting. In fiscal perspective is considered the Decree-Law No. 159/2009 of 13 July, has implemented major changes and that implies specific rules at the time of transition. Is made a analysis of the practical application of provisions and contingencies by portuguese entities and their respective affectation in the financial statements
This dissertation analyzes the history, the accounting and tax perspective of provisions and contingencies, over time. About the past, are described facts and events in history involving this matter, we analyze the various concepts used, over time, as well as the distinction is made between them, verifying that, throughout history the provisions contingencies have been gaining importance and have acquired an important place in the accounting and taxation. It is then made an exhaustive reference to past accounting standards on provisions and contingencies, with the majority rules that are repealed, but contribute to a better understanding of the procedures in this regard. As referenced are the aspects relating to tax provisions, pending the entry into force of the System of Accounting Standard. For the present, is considered the new system of accounting standards with reference to Accounting Standards Financial Reporting 3 and 21 that manifesting the utmost importance in this context. In accounting perspective is analyzed Conceptual Structure and are developed all the characteristics to be known for understanding and correct application of Accounting Standards Financial Reporting. In fiscal perspective is considered the Decree-Law No. 159/2009 of 13 July, has implemented major changes and that implies specific rules at the time of transition. Is made a analysis of the practical application of provisions and contingencies by portuguese entities and their respective affectation in the financial statements
Descrição
Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças
Orientador: Doutor, José Manuel Veiga Pereira
Palavras-chave
Provisões Contingências
Contexto Educativo
Citação
Editora
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto