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Abstract(s)
O âmbito deste trabalho consiste no estudo da COVID-19 como um acontecimento subsequente nas demonstrações financeiras anuais de 2019 das empresas do Portuguese Stock Index (PSI 20®) e dos impactos divulgados deste fenómeno no primeiro semestre de 2020. A informação utilizada foi proveniente, essencialmente, dos relatórios e contas (anuais e intercalares), dos relatórios de auditoria (anuais e intercalares) e do Euronext. No entanto, para uma compreensão fidedigna desta informação, a análise foi suportada em informação normativa sobre a temática dos eventos subsequentes (com destaque para a IAS 10 e ISA 560), bem como por orientações e normativos emitidos, por diferentes organizações nacionais e internacionais, para auxiliar o tratamento específico da COVID-19. Nas demonstrações financeiras de 2019, a pandemia provocada pelo novo coronavírus foi divulgada como um evento subsequente não ajustável, o qual não requer ajustamento nas contas, mas apenas divulgação. As consequências deste acontecimento só foram efetivamente materializadas no ano 2020, em que pela dimensão e gravidade do impacto deste fenómeno, foi incluído uma seção COVID-19 nos relatórios e contas do primeiro semestre. Para a generalidade das cotadas do PSI 20®, as consequências foram negativas, tais como a diminuição dos seus resultados, paragens e/ou diminuições da atividade, entre outras consequências analisadas no presente trabalho.
The scope of this work consists of the study of COVID-19 as a subsequent event in the 2019 annual financial statements of companies in the Portuguese Stock Index (PSI 20®) and the impacts disclosed of this phenomenon in the first half of 2020. The information used came essentially from the reports and accounts (annual and interim), the audit reports (annual and interim) and Euronext. However, for a reliable understanding of this information, the analysis was supported by normative information on the theme of subsequent events (with emphasis on IAS 10 and ISA 560), as well as by guidelines and standards issued by different national and international organizations, to assist the specific treatment of COVID-19. In the financial statements of 2019, the pandemic caused by the new coronavirus was disclosed as a subsequent non-adjustable event, which does not require adjustment in the accounts, but only disclosure. The consequences of this event were only materialized in the year 2020, in which, due to the size and severity of the impact of this phenomenon, a section COVID-19 was included in the reports and accounts of the first semester. For most PSI 20® listed companies, the consequences were negative, such as the decrease in their results, stops and/or decreases in activity, among other consequences analyzed in the present study.
The scope of this work consists of the study of COVID-19 as a subsequent event in the 2019 annual financial statements of companies in the Portuguese Stock Index (PSI 20®) and the impacts disclosed of this phenomenon in the first half of 2020. The information used came essentially from the reports and accounts (annual and interim), the audit reports (annual and interim) and Euronext. However, for a reliable understanding of this information, the analysis was supported by normative information on the theme of subsequent events (with emphasis on IAS 10 and ISA 560), as well as by guidelines and standards issued by different national and international organizations, to assist the specific treatment of COVID-19. In the financial statements of 2019, the pandemic caused by the new coronavirus was disclosed as a subsequent non-adjustable event, which does not require adjustment in the accounts, but only disclosure. The consequences of this event were only materialized in the year 2020, in which, due to the size and severity of the impact of this phenomenon, a section COVID-19 was included in the reports and accounts of the first semester. For most PSI 20® listed companies, the consequences were negative, such as the decrease in their results, stops and/or decreases in activity, among other consequences analyzed in the present study.
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Keywords
Acontecimentos subsequentes Covid-19 PSI 20® Subsequent events