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Publication
IFRS 3: Divulgação Obrigatória e o Comportamento das Empresas do PSI 20 para o Período 2009-2014
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| 278.71 KB | Adobe PDF |
Advisor(s)
Abstract(s)
As combinações de negócios assumem cada vez mais um papel preponderante na sociedade globalizada. Em Portugal, em
ou depois de 1 de Janeiro de 2005 todas as empresas cotadas em bolsa passaram a adotar a International Financial
Reporting Standard (IFRS 3) no tratamento contabilístico das concentrações das atividades empresariais, o que impôs
também novas exigências 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 PSI 20, no período 2009-2014. A metodologia adotada consistiu na análise de conteúdo aos Relatórios e Contas
Consolidados das empresas da amostra para o período em análise. Os principais resultados obtidos revelam um nível
reduzido de divulgação de informação no que diz respeito aos itens exigidos pela IFRS 3 no período analisado.
Business combinations are assuming an increasingly important role in global society. In Portugal, since 1st January 2005, all listed companies adopted the International Financial Reporting Standard (IFRS 3). This accounting standard sets out the definitions and requirements to be given by entities about business combinations and which also imposed new requirements on companies with regard to disclosure and transparency. This study aims to examine the level of disclosure required by IFRS 3 for the 20 PSI listed companies, during the period between 2009 and 2014. The methodology adopted consisted of the content analysis of the Consolidated Reports and Accounts of the sample companies for the period under analysis. Main results reveal a low level of information disclosure regarding the items required by the IFRS 3.
Business combinations are assuming an increasingly important role in global society. In Portugal, since 1st January 2005, all listed companies adopted the International Financial Reporting Standard (IFRS 3). This accounting standard sets out the definitions and requirements to be given by entities about business combinations and which also imposed new requirements on companies with regard to disclosure and transparency. This study aims to examine the level of disclosure required by IFRS 3 for the 20 PSI listed companies, during the period between 2009 and 2014. The methodology adopted consisted of the content analysis of the Consolidated Reports and Accounts of the sample companies for the period under analysis. Main results reveal a low level of information disclosure regarding the items required by the IFRS 3.
Description
Keywords
Combinação de negócios IFRS 3 Divulgação de informação Harmonização Contabilística Informação Financeira Obrigatória Business Combinations IFRS 3 Disclosure Information Accounting Harmonization Mandatory Financial Information