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As implicações do SNC ao POCP em vigor: desafios e limitações ao nível do Reporting (demonstrações financeiras)
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Abstract(s)
Neste trabalho de investigação aplicada, são identificadas as principais implicações que a adopção do Sistema de Normalização Contabilística veio trazer ao Plano Oficial de Contabilidade Pública, actualmente em vigor, bem como os desafios e as limitações ao nível do reporting (demonstrações financeiras), tendo sido analisadas empiricamente as principais diferenças entre os dois sistemas.
Do ponto de vista teórico foram assinaladas, ao nível do reporting, as seguintes diferenças: diferenças quanto à apresentação e conteúdo do balanço e da demonstração de resultados; introdução de uma nova demonstração financeira, a demonstração das alterações no capital próprio; e a exigência de divulgações e anexos às demonstrações financeiras mais extensos e detalhados.
O estudo empírico, tendo como principal suporte as entrevistas realizadas junto de docentes de unidades curriculares de Contabilidade Pública em diversos estabelecimentos de ensino superior e elementos da Direcção de Finanças, permitiu concluir que o Sistema de Normalização Contabilística vem trazer algumas implicações ao Plano Oficial de Contabilidade Pública, no que diz respeito à apresentação e conteúdo das demonstrações financeiras, vem permitir a consolidação de contas em todo o Sector Público, vem conferir comparabilidade e uma maior transparência às contas públicas e vem colmatar lacunas ao nível conceptual.
Abstract In this applied research work, are identified the main implications that the adoption of Accounting Standards System has brought to the Accounting for Nonprofit Organizations Official Plan currently in use, as well as the challenges and limitations in terms of reporting (financial statements), were also examined empirically the main differences between the two systems. From the theoretical point of view were identified, in terms of reporting, the following differences: differences in presentation and content of the balance sheet and income statement; adoption of a new financial statement, the statement of changes in the equity; and the requirement of more extensive and detailed disclosures and notes to financial statements. The empirical study, supported by the interviews made to Accounting for Nonprofit Organizations teachers in several universities and members of the Financial Direction, concluded that the Accounting Standards System brings to the Accounting for Nonprofit Organizations Official Plan some implications, in what concerns to presentation and content of financial statements, will allow the consolidation of accounts across the public sector, brings comparability and provides greater transparency to public accounts, and fills gaps at the conceptual level.
Abstract In this applied research work, are identified the main implications that the adoption of Accounting Standards System has brought to the Accounting for Nonprofit Organizations Official Plan currently in use, as well as the challenges and limitations in terms of reporting (financial statements), were also examined empirically the main differences between the two systems. From the theoretical point of view were identified, in terms of reporting, the following differences: differences in presentation and content of the balance sheet and income statement; adoption of a new financial statement, the statement of changes in the equity; and the requirement of more extensive and detailed disclosures and notes to financial statements. The empirical study, supported by the interviews made to Accounting for Nonprofit Organizations teachers in several universities and members of the Financial Direction, concluded that the Accounting Standards System brings to the Accounting for Nonprofit Organizations Official Plan some implications, in what concerns to presentation and content of financial statements, will allow the consolidation of accounts across the public sector, brings comparability and provides greater transparency to public accounts, and fills gaps at the conceptual level.
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Keywords
Sistema de Normalização Contabilística Plano Oficial de Contabilidade Pública Contabilidade Pública Demonstrações Financeiras Harmonização Contabilística
Pedagogical Context
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Academia Militar. Direção de Ensino