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Abstract(s)
A crise financeira internacional alertou para alguns problemas na mensuração dos instrumentos financeiros, nomeadamente no reconhecimento de perdas por aumento do risco de crédito, o que contribuiu para a descredibilização do sistema bancário. Atento a este contexto, o IASB, organismo responsável pela emissão de normas de contabilidade que estão na base das normas em vigor na União Europeia, publicou em julho de 2014 a norma contabilística aplicável a instrumentos financeiros, a IFRS 9, que substituiu a anterior IAS 39, com o objetivo de preencher as lacunas identificadas no anterior normativo. A presente dissertação pretende avaliar o impacto dos novos requisitos associados à entrada em vigor a IFRS 9 sobre vários indicadores económicofinanceiros das instituições financeiras em Portugal. Para o efeito, estudou-se a significância das diferenças resultantes nos rácios de capital regulamentar instituídos pelo Acordo de Basileia III, rentabilidade e estrutura, calculados de acordo com os dados antes e após a implementação da IFRS 9. Para a elaboração desta investigação, foi selecionado um universo de 30 empresas do setor financeiro que iniciaram a aplicação da IFRS 9 à data de 1 de janeiro de 2018. De acordo com os resultados do teste estatístico produzido, identificou-se relevância estatística para as diferenças entre os rácios calculados antes e após a adoção da IFRS 9, nomeadamente no Common Equity Tier 1 Ratio, Tier 1 Ratio e Total Capital Ratio.
The international financial crisis warned of some problems in the measurement of financial instruments, namely in the recognition of losses due to increased credit risk, which contributed to the discrediting of the banking system. Aware of this context, IASB, the body responsible for issuing accounting standards that are the basis for the standards in force in the European Union published in July 2014 the accounting standard applicable to financial instruments, IFRS 9, which replaced the previous one IAS 39, in order to fill the gaps identified in the previous standard. This dissertation seeks to ascertain whether the impact of the new requirements associated with the entry into force of IFRS 9 on various economic and financial indicators of financial institutions in Portugal. For this purpose, we have examined the significance of the differences resulting from the regulatory capital ratios instituted by the Basel III agreement was studied, according to the period before and after the IFRS 9. In order to perform this investigation, a universe of 30 Portuguese companies in the financial sector that have implemented IFRS 9 on January 1, 2018 was used. According to the results of the statistical test produced, statistical significance was identified for the differences between the ratios calculated before and after the adoption of IFRS 9, namely in the Common Equity Tier 1 Ratio, Tier 1 Ratio and Total Capital Ratio.
The international financial crisis warned of some problems in the measurement of financial instruments, namely in the recognition of losses due to increased credit risk, which contributed to the discrediting of the banking system. Aware of this context, IASB, the body responsible for issuing accounting standards that are the basis for the standards in force in the European Union published in July 2014 the accounting standard applicable to financial instruments, IFRS 9, which replaced the previous one IAS 39, in order to fill the gaps identified in the previous standard. This dissertation seeks to ascertain whether the impact of the new requirements associated with the entry into force of IFRS 9 on various economic and financial indicators of financial institutions in Portugal. For this purpose, we have examined the significance of the differences resulting from the regulatory capital ratios instituted by the Basel III agreement was studied, according to the period before and after the IFRS 9. In order to perform this investigation, a universe of 30 Portuguese companies in the financial sector that have implemented IFRS 9 on January 1, 2018 was used. According to the results of the statistical test produced, statistical significance was identified for the differences between the ratios calculated before and after the adoption of IFRS 9, namely in the Common Equity Tier 1 Ratio, Tier 1 Ratio and Total Capital Ratio.
Description
Keywords
Instrumentos financeiros Harmonização contabilística IFRS 9 Acordo de Basileia III Modelo das perdas de crédito esperadas Financial instruments Accounting harmonisation Basel III agreement Expected credit loss model ECL