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Advisor(s)
Abstract(s)
A Diretiva 2013/34/UE apresenta um conjunto de opções que deixam aos Estados-Membros uma significativa margem de discricionariedade no processo de transposição para a legislação nacional. Deste modo, o presente estudo visa analisar o impacto da flexibilidade desta Diretiva, no processo de consolidação de contas de grupos com filiais localizadas em diversos países da União Europeia. Para tal, a metodologia utilizada é um estudo de caso sobre um grupo de sociedades que, por confidencialidade, será designado por Grupo X. Inicialmente é apresentada uma revisão de literatura sobre o processo de harmonização contabilística na União Europeia, destacando-se a 4ª Diretiva, a 7ª Diretiva e o Regulamento (CE) 1606/2002. Numa segunda fase, é realizada uma análise à flexibilidade da Diretiva 2013/34/UE, bem como, uma comparação com as normas internacionais do IASB. A última parte da dissertação é o estudo de caso, onde serão analisadas as principais disposições da Diretiva que irão afetar o processo de consolidação do Grupo X, no que respeita ao alinhamento de políticas contabilísticas e de critérios de mensuração, entre empresas do grupo. O estudo evidencia que a Diretiva implicará um esforço adicional para garantir a uniformização de políticas e critérios entre empresas do grupo. Paralelamente, há evidências de que a comparabilidade das demonstrações financeiras na União Europeia não está assegurada. Deste modo, os objetivos da Diretiva, no sentido de simplificar procedimentos e melhorar a comparabilidade da informação financeira não foram alcançados.
The Directive 2013/34/EU has a set of options which allow Member States a significant margin of discretion in the transposition into national law. In this way, this study aims to analyze the impact of the flexibility of this Directive upon the consolidation of the accounts of a group with affiliated societies located in different countries of the European Union. For this purpose, the methodology used is a case study of a group of companies that, for confidentiality, will be designated by Grupo X. Initially a literature review of the accounting harmonization process in the European Union is presented, highlighting the 4th Directive, the 7th Directive, and Regulation (EC) 1606/2002. In a second phase, an analysis of the flexibility of Directive 2013/34/EU is held, as well as a comparison with international standards of the IASB. The last part of the thesis is the case study analyzing the main provisions of the Directive that will affect the consolidation process in respect of the alignment of accounting policies and measurement criteria, among the group companies. The study shows that the Directive will require an extra effort to ensure the standardization of policies and criteria amongst the group companies. At the same time, there is evidence that the comparability of the financial statements in the EU is not assured. This way, the Directive's objectives to simplify procedures and improve comparability of financial information were not achieved.
The Directive 2013/34/EU has a set of options which allow Member States a significant margin of discretion in the transposition into national law. In this way, this study aims to analyze the impact of the flexibility of this Directive upon the consolidation of the accounts of a group with affiliated societies located in different countries of the European Union. For this purpose, the methodology used is a case study of a group of companies that, for confidentiality, will be designated by Grupo X. Initially a literature review of the accounting harmonization process in the European Union is presented, highlighting the 4th Directive, the 7th Directive, and Regulation (EC) 1606/2002. In a second phase, an analysis of the flexibility of Directive 2013/34/EU is held, as well as a comparison with international standards of the IASB. The last part of the thesis is the case study analyzing the main provisions of the Directive that will affect the consolidation process in respect of the alignment of accounting policies and measurement criteria, among the group companies. The study shows that the Directive will require an extra effort to ensure the standardization of policies and criteria amongst the group companies. At the same time, there is evidence that the comparability of the financial statements in the EU is not assured. This way, the Directive's objectives to simplify procedures and improve comparability of financial information were not achieved.
Description
Keywords
Diretiva 2013/34/UE Harmonização contabilística Consolidação de contas Directive 2013/34/EU Accounting harmonization Consolidated accounts