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Publication
Divulgação de informação das concentrações de atividades empresariais nas empresas do IBEX 35
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| 482.6 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Numa sociedade globalizada as concentrações de atividades empresariais assumem cada
vez mais um papel preponderante. Em Espanha, em ou depois de 1 de Janeiro de 2005
todas as empresas cotadas em bolsa passaram a adotar a International Financial
Reporting Standard 3 (IFRS 3) no tratamento contabilístico das concentrações das
atividades empresariais, o que obrigou novas imposições às empresas, no que diz respeito
à divulgação e transparência dessa informação. Este estudo tem como principal objetivo
analisar o nível de divulgação de informação requerida pela IFRS 3 das empresas que
integram o índice IBEX 35, no ano 2018. A metodologia adotada consistiu na análise de
conteúdo aos Relatórios e Contas Consolidados das empresas da amostra para o ano em
análise. Os principais resultados obtidos revelam que a maioria das empresas não divulga
todos os itens exigidos pela IFRS 3 no ano analisado.
In a globalized society business combinations are assuming an increasingly important role. In Spain, since 1st January 2005, all listed companies adopted the International Financial Reporting Standard 3 (IFRS 3). This accounting standard sets out the definitions and requirements to be given by entities about business combinations and which imposed new requirements on companies with regard to disclosure and transparency. The main objective of this study is to analyze the level of disclosure required by IFRS 3 from the IBEX 35 listed companies in 2018. The methodology adopted consisted of the content analysis of the Consolidated Reports and Accounts of the sample companies for the year 2018. Main results show that most companies do not disclosure all the items required by the IFRS 3 in the year under review.
In a globalized society business combinations are assuming an increasingly important role. In Spain, since 1st January 2005, all listed companies adopted the International Financial Reporting Standard 3 (IFRS 3). This accounting standard sets out the definitions and requirements to be given by entities about business combinations and which imposed new requirements on companies with regard to disclosure and transparency. The main objective of this study is to analyze the level of disclosure required by IFRS 3 from the IBEX 35 listed companies in 2018. The methodology adopted consisted of the content analysis of the Consolidated Reports and Accounts of the sample companies for the year 2018. Main results show that most companies do not disclosure all the items required by the IFRS 3 in the year under review.
Description
Trabalho apresentado em IV Internacional Forum on Management - Organizations in the digital age: challenges for sustainability, 5-7 março 2020, Lisboa, Portugal.
Keywords
Concentrações de atividades empresariais Divulgação de informação financeira obrigatória International financial reporting standard 3 (IFRS 3) Nível de cumprimento Business combinations Disclosure of mandatory information International financial reporting standard 3 (IFRS 3) Level of compliance