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Normas internacionais, U.S. GAAP e SNC e a tributação: o impacto nas demonstrações financeiras e no IRC
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Abstract(s)
Nesta dissertação pretende-se compreender o impacto que as Normas Contabilísticas podem ter nas Demonstrações Financeiras, ou seja, se a utilização de diferentes normativos contabilísticos, neste caso, as Normais Internacionais, o Sistema de Normalização Contabilística e o United States Generally Accepted Accounting Principles, interfere de alguma forma na comparabilidade e na transparência do reporte financeiro das empresas.
Em termos específicos, este estudo pretende comparar as principais diferenças entre os três normativos, tendo evidenciando que o SNC tende a apresentar rácios financeiros mais favoráveis, enquanto as IFRS/IAS proporcionam uma representação mais equilibrada e fiel da posição financeira de uma entidade. Já o U.S. GAAP demonstra ser mais conservador, refletindo uma abordagem prudente que pode subvalorizar ativos. A entrevista permitiu ter uma visão de alguém que já teve contacto com os três referenciais, tendo dado uma opinião sobre as normas abordadas.
Relativamente à tributação, o trabalho revela que as diferenças na contabilidade impactam diretamente o cálculo do IRC, influenciando o montante de imposto a pagar. Embora não se possa afirmar categoricamente que a carga tributária nos Estados Unidos é mais leve ou mais pesada que em Portugal, a análise dos sistemas fiscais e contabilísticos de ambos os países mostra variações significativas no tratamento de transações idênticas.
A conclusão sugere que uma maior convergência entre os normativos internacionais e o U.S. GAAP poderia facilitar a análise global das Demonstrações Financeiras. As empresas multinacionais devem estar atentas às particularidades locais para otimizar as práticas fiscais e contabilísticas. Esta tese contribui para um melhor entendimento das implicações das diferentes normas de contabilidade e fiscalidade, destacando a importância de uma escolha estratégica de países para maximizar a eficiência fiscal e a comparabilidade das Demonstrações Financeiras.
In this dissertation, the aim is to understand the impact that Accounting Standards can have on Financial Statements, specifically whether the use of different accounting frameworks – namely, International Standards, the Portuguese Accounting Standards System (SNC), and the United States Generally Accepted Accounting Principles (U.S. GAAP) – influences the comparability and transparency of corporate financial reporting. This study specifically aims to compare the main differences among these three frameworks, highlighting that the SNC tends to present more favourable financial ratios, whereas the IFRS/IAS offer a more balanced and faithful representation of an entity’s financial position. U.S. GAAP, however, demonstrates a more conservative approach, reflecting a prudent stance that may undervalue assets. The interview provided insight from an individual with experience in all three frameworks, sharing opinions on the standards discussed. Regarding taxation, the study reveals that accounting differences directly impact the calculation of corporate income tax, influencing the tax amount due. While it cannot be categorically stated that the tax burden in the United States is lighter or heavier than in Portugal, an analysis of the fiscal and accounting systems in both countries shows significant variations in the treatment of identical transactions. The conclusion suggests that increased convergence between international standards and U.S. GAAP could facilitate the global analysis of Financial Statements. Multinational companies should remain attentive to local specifics to optimise tax and accounting practices. This thesis contributes to a better understanding of the implications of different accounting and taxation standards, underscoring the importance of strategically selecting countries to maximise tax efficiency and Financial Statement comparability.
In this dissertation, the aim is to understand the impact that Accounting Standards can have on Financial Statements, specifically whether the use of different accounting frameworks – namely, International Standards, the Portuguese Accounting Standards System (SNC), and the United States Generally Accepted Accounting Principles (U.S. GAAP) – influences the comparability and transparency of corporate financial reporting. This study specifically aims to compare the main differences among these three frameworks, highlighting that the SNC tends to present more favourable financial ratios, whereas the IFRS/IAS offer a more balanced and faithful representation of an entity’s financial position. U.S. GAAP, however, demonstrates a more conservative approach, reflecting a prudent stance that may undervalue assets. The interview provided insight from an individual with experience in all three frameworks, sharing opinions on the standards discussed. Regarding taxation, the study reveals that accounting differences directly impact the calculation of corporate income tax, influencing the tax amount due. While it cannot be categorically stated that the tax burden in the United States is lighter or heavier than in Portugal, an analysis of the fiscal and accounting systems in both countries shows significant variations in the treatment of identical transactions. The conclusion suggests that increased convergence between international standards and U.S. GAAP could facilitate the global analysis of Financial Statements. Multinational companies should remain attentive to local specifics to optimise tax and accounting practices. This thesis contributes to a better understanding of the implications of different accounting and taxation standards, underscoring the importance of strategically selecting countries to maximise tax efficiency and Financial Statement comparability.
Description
Keywords
Imposto sobre o rendimento das pessoas coletivas Normas contabilísticas dos Estados Unidos Normas internacionais de contabilidade Sistema de normalização contabilística Corporate taxation International financial reporting standards Portuguese generally accepted accounting principles United States generally accepted accounting principles