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Authors
Advisor(s)
Abstract(s)
Este trabalho tem o objectivo de estudar a aplicação da Norma Contabilística das Microentidades (NCM) no que diz respeito aos Activos Biológicos e propor eventuais melhoramentos relativos ao tratamento contabilístico dos mesmos. Foi elaborado com base na revisão de literatura (principalmente das normas contabilísticas que abordam este tema). Após uma breve abordagem às bases de mensuração e aos conceitos iniciais, passamos a uma explicação geral de como se aplica a NCM aos Activos Biológicos, seguida de exemplos práticos, que suportam o que é defendido ao nível das alterações que propomos, para uma melhor compreensão do tema. Estes exemplos práticos fazem-nos chegar à conclusão que seria benéfica a alteração da NCM no que diz respeito quer à mensuração quer ao reconhecimento dos Activos Biológicos nas Microentidades, na óptica contabilística. Caso estas alterações fossem adoptadas, achamos que a informação dada pelas entidades nas suas demonstrações financeiras iria ser ainda mais relevante e precisa do que é actualmente.
This work has the objective of studying Accounting Standard for Small Business (ASSB) in what concerns to the Biological Assets and suggests eventual improvements concerning the accounting processing of those. It was prepared based on literature revision (mainly accounting standards that discuss the subject). After an approach to the measurement basis and to the initial concepts, we will give a general explanation of applying the ASSB on the Biological Assets, followed by practical examples, with supports what we defend at a change level that we propose, to better understand the theme. These practical examples let us know the conclusion that will be beneficial to the alteration of ASSB in what concerns to the measurement and the recognition of Biological Assets on Small Business, on an accounting view. If these changes were adopted, we think that the information given by the Small Business on them financial statements will be still more relevant and precise than actually.
This work has the objective of studying Accounting Standard for Small Business (ASSB) in what concerns to the Biological Assets and suggests eventual improvements concerning the accounting processing of those. It was prepared based on literature revision (mainly accounting standards that discuss the subject). After an approach to the measurement basis and to the initial concepts, we will give a general explanation of applying the ASSB on the Biological Assets, followed by practical examples, with supports what we defend at a change level that we propose, to better understand the theme. These practical examples let us know the conclusion that will be beneficial to the alteration of ASSB in what concerns to the measurement and the recognition of Biological Assets on Small Business, on an accounting view. If these changes were adopted, we think that the information given by the Small Business on them financial statements will be still more relevant and precise than actually.
Description
Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças
Orientador: Dr. Paulo Filipe Teixeira Aguiar
Keywords
NCRF Equipamentos biológicos Custo histórico Justo valor NCM NCRF 17 Animais e plantas IAS 41 Activos biológicos Sector agrícola Agricultura Biological assets Historical cost-based Fair value Agriculture Agriculture sector Animals and plants Biological equipment
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto