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Advisor(s)
Abstract(s)
As concentrações de atividades empresariais 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 ao
trabalho de auditoria, nomeadamente na 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 2009-2012 e verificar se em termos de Certificação Legal
das Contas (CLC) é evidenciado ou não a conformidade nesta matéria. Os principais resultados
obtidos revelam um nível reduzido de divulgação de informação no que diz respeito aos itens exigidos
pela IFRS 3 e não são evidenciadas inconformidades em termos da Certificação Legal das Contas.
Abstract: 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 their effects and it also created new demands to the audit work, such as data 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 2012. It is also our purpose to verify if Legal Certification of Accounts evidences conformity on this matter. Main results reveal a low level of information disclosure regarding the items required by the IFRS 3 and there is no evidence of unconformities in what concerns the Legal Certification of Accounts
Abstract: 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 their effects and it also created new demands to the audit work, such as data 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 2012. It is also our purpose to verify if Legal Certification of Accounts evidences conformity on this matter. Main results reveal a low level of information disclosure regarding the items required by the IFRS 3 and there is no evidence of unconformities in what concerns the Legal Certification of Accounts
Description
Comunicação apresentada nas XXIV Jornadas Luso-Espanholas de Gestão Científica, 6 a 8 de fevereiro, 2014, Leiria, Portugal.
Keywords
Concentração de Atividades Empresariais Divulgação de Informação Auditoria e Harmonização Contabilística Business Combinations Disclosure Information Auditing and Accounting Harmonization