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Ativos biológicos: aplicação da NCRF 17 numa empresa vitivinícola
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Abstract(s)
setor agrícola é um setor muito especifico, sendo seu objeto os ativos biológicos e a sua base a transformação dos mesmos. As fases do nascimento, crescimento, produção, entre outras, geram dúvidas no reconhecimento contabilístico destes ativos. O International Accounting Standards Board (IASB) em dezembro de 2000 emitiu o primeiro normativo dirigido à atividade agrícola a International Accounting Standard (IAS) 41 - Agricultura.
No dia 1 de janeiro de 2010 entrou em vigor o Sistema de Normalização Contabilística (SNC) que inclui a Norma Contabilística e de Relato Financeiro (NCRF) 17 - Agricultura. Passou, assim, a existir um normativo para as entidades portuguesas não cotadas em bolsa que desenvolvem esta atividade. A NCRF 17 tem como objetivo o tratamento contabilístico, a apresentação das demonstrações financeiras e as divulgações relativas à atividade agrícola. Introduz novos conceitos e preocupações a ter com o tratamento dos ativos biológicos, como o reconhecimento e mensuração pelo justo valor.
Este estudo tem como objetivo uma reflexão sobre a problemática dos ativos biológicos e sua mensuração; reconhecimento; tratamento contabilístico; apresentação de demonstrações financeiras; e divulgações relativas à atividade agrícola. Segue-se os métodos bibliográfico, documental e de estudo de caso exploratório e descritivo e usa-se a entrevista como técnica para a recolha de dados. Recorre-se, ainda, a relatórios e contas e outros documentos emitidos pela empresa objeto do estudo ou com ela relacionados.
Efetua-se uma revisão de literatura em que se apresenta a contabilidade aplicada ao setor em questão e um levantamento e análise de estudos empíricos sobre o tema. Depois, efetua-se um estudo de caso em que se analisa a aplicação da NCRF 17 numa empresa do Baixo Alentejo. Constatou-se que a empresa elabora e divulga a sua informação sobre ativos biológicos e subsídios governamentais em conformidade com a NCRF 17.
Abstract: The agricultural sector is a very specific sector, being its main object the biological assets and its base their transformation. Births, growth, production, among other phases, generate doubts in the accounting recognition of these assets. The International Accounting Standards Board (IASB) on December 2000 has emitted the first normative directed to the agricultural activity the International Standard Accounting (IAS) 41 - Agriculture. The Sistema de Normalização Contabilística (SNC) is applied since January the1st 2010. It includes the Norma Contabilística e de Relato Financeiro (NCRF) 17 - Agricultura. From then on a standard for non listed Portuguese entities that develop this activity became to exist. NCRF 17 has as its main objective the accounting treatment, the financial statements presentation and disclosures about the agricultural activity. It introduces new concepts and concerns to have with biological assets treatment, as fair value recognition and measurement. The aim of this study is to perform a reflection on the problematic of biological assets and their measurement; recognition; accounting treatment; presentation of financial statements; and disclosures connected to the agricultural activity. We follow bibliographical, documentary and exploitive and descriptive case study methods and use the interview as a technique for data collection. We have used, as well, annual accounts and other documents emitted or related with the company object of this study. We have developed a literature review in which we present accounting applied to the sector in question and the collection and analysis of empirical studies on the subject. Later, a case study was, also, developed in order to analyse the application of NCRF 17 by a company situated in Baixo Alentejo. We have observed that the company elaborates and discloses its information on biological assets and governmental subsidies in compliance with NCRF 17.
Abstract: The agricultural sector is a very specific sector, being its main object the biological assets and its base their transformation. Births, growth, production, among other phases, generate doubts in the accounting recognition of these assets. The International Accounting Standards Board (IASB) on December 2000 has emitted the first normative directed to the agricultural activity the International Standard Accounting (IAS) 41 - Agriculture. The Sistema de Normalização Contabilística (SNC) is applied since January the1st 2010. It includes the Norma Contabilística e de Relato Financeiro (NCRF) 17 - Agricultura. From then on a standard for non listed Portuguese entities that develop this activity became to exist. NCRF 17 has as its main objective the accounting treatment, the financial statements presentation and disclosures about the agricultural activity. It introduces new concepts and concerns to have with biological assets treatment, as fair value recognition and measurement. The aim of this study is to perform a reflection on the problematic of biological assets and their measurement; recognition; accounting treatment; presentation of financial statements; and disclosures connected to the agricultural activity. We follow bibliographical, documentary and exploitive and descriptive case study methods and use the interview as a technique for data collection. We have used, as well, annual accounts and other documents emitted or related with the company object of this study. We have developed a literature review in which we present accounting applied to the sector in question and the collection and analysis of empirical studies on the subject. Later, a case study was, also, developed in order to analyse the application of NCRF 17 by a company situated in Baixo Alentejo. We have observed that the company elaborates and discloses its information on biological assets and governmental subsidies in compliance with NCRF 17.
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de
Mestre em Contabilidade e Finanaças
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Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais