| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.11 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Os conceitos presentes na norma internacional atual das locações têm permitido aos
preparadores da informação financeira desviarem-se do pressuposto da substância sobre a
forma presente na Estrutura Conceptual. Este comportamento resultou numa redução da
comparabilidade e fiabilidade devido ao facto de diferentes entidades tratarem operações
semelhantes de forma diferente.
Tornou-se então necessário reavaliar o normativo das locações e criar um novo que evitasse
duplas interpretações por parte dos utilizadores e, consequentemente melhorasse a qualidade
do relato financeiro a nível internacional.
O objetivo deste estudo foi investigar o impacto nas demonstrações financeiras de uma
entidade, bem como nos seus indicadores de performance, decorrente da alteração do
normativo internacional. Através de um estudo de caso às demonstrações financeiras da
maior companhia aérea portuguesa – TAP – para os períodos contabilísticos de 2016 e 2017
observou-se o impacto da adoção da IFRS 16, isto é, a capitalização das locações não
reconhecidas no ativo, no balanço.
Os resultados mostram que existe um aumento significativo no total do balanço da entidade
analisada, explicada pelo registo do passivo (obrigação) e do ativo (ativo locado). Note-se
que o ativo aumenta menos que o passivo, existindo uma diminuição do capital próprio. Por
outro lado, assiste-se a um deterioramento de alguns dos indicadores de performance da
entidade como é o caso da liquidez e rotação do ativo.
A presente investigação pretende sensibilizar as entidades portuguesas para o novo
normativo, que decerto se transformará na realidade portuguesas, em poucos anos.
The concepts present in the current international standard of leases have allowed financial information preparers to deviate from the assumption of substance over form present in the Conceptual Framework. This behavior has resulted in a reduction of comparability and reliability because different entities treat similar operations differently. It was then necessary to re-evaluate the leasing regulations and create a new one that avoided double interpretations by the users and consequently improved the quality of financial reporting at the international level. The objective of this study was to investigate the impact on the financial statements of an entity, as well as on its performance indicators, due to the change in international regulations. Through a case study to the financial statements of the largest Portuguese airline -TAP -for the accounting periods of 2016 and 2017, it was observed the impact of adoption of IFRS 16, that is, the capitalization of leases not recognized, in the balance sheet. The results show that there is a significant increase in the balance sheet total of the analyzed entity, explained by the liability (obligation) and asset (leased asset). Note that the asset increases less than the liability, and there is a decrease in equity. On the other hand, there is a deterioration of some of the entity's performance indicators such as liquidity and asset rotation. The present investigation intends to sensitize the Portuguese entities to the new normative, which will certainly become the Portuguese reality in a few years.
The concepts present in the current international standard of leases have allowed financial information preparers to deviate from the assumption of substance over form present in the Conceptual Framework. This behavior has resulted in a reduction of comparability and reliability because different entities treat similar operations differently. It was then necessary to re-evaluate the leasing regulations and create a new one that avoided double interpretations by the users and consequently improved the quality of financial reporting at the international level. The objective of this study was to investigate the impact on the financial statements of an entity, as well as on its performance indicators, due to the change in international regulations. Through a case study to the financial statements of the largest Portuguese airline -TAP -for the accounting periods of 2016 and 2017, it was observed the impact of adoption of IFRS 16, that is, the capitalization of leases not recognized, in the balance sheet. The results show that there is a significant increase in the balance sheet total of the analyzed entity, explained by the liability (obligation) and asset (leased asset). Note that the asset increases less than the liability, and there is a decrease in equity. On the other hand, there is a deterioration of some of the entity's performance indicators such as liquidity and asset rotation. The present investigation intends to sensitize the Portuguese entities to the new normative, which will certainly become the Portuguese reality in a few years.
Description
Keywords
IFRS 16 IAS 17 Locações Reporte financeiro Leases Financial report