| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.31 MB | Adobe PDF |
Authors
Abstract(s)
A presente dissertação destina-se a apresentar uma análise da conformidade das práticas de relato de uma instituição financeira nacional com a regulamentação contabilística na Europa, mais precisamente sobre o caso Banco Espírito Santo, S.A. (“BES”), dado os acontecimentos ocorridos recentemente. Em Portugal, a Comissão do Mercado de Valores Mobiliários (“CMVM”), enquanto entidade reguladora, tem dado especial enfoque à conformidade das exigências previstas nas International Financial Reporting Standards (“IFRS”) por parte das empresas cotadas. Neste sentido, a presente análise será realizada tendo por base os Relatórios e Contas do BES nos anos de 2012, 2013, bem como o Relatório Semestral de 2014, avaliando a conformidade destes com as Circulares de Prestações de Contas Anuais, emitidas e publicadas pela CMVM. Da presente análise conclui-se que o grau de conformidade das contas do Banco Espírito Santo não foi total ao longo do período da análise.
This thesis aims to present an analysis of the reporting pratices conformity from a national financial institution with the European accounting regulation, more specifically the case Banco Espírito Santo (“BES”), regarding the events recently occurred. In Portugal, the Securities Exchange Market Commission (“CMVM”), while regulatory entity, has given special emphasis to the compliance with the International Financial Reporting Standards (“IFRS”) requirements, by listed companies. In this regard, this analysis will be based on the BES´ annual reports of 2012 and 2013 as well as the half-yearly report of 2014, evaluating its compliance with the statutary annual accounts circular, issued and published by the CMVM. From this analysis we concluded that the Banco Espirito Santo compliance level was not complete during the years studied.
This thesis aims to present an analysis of the reporting pratices conformity from a national financial institution with the European accounting regulation, more specifically the case Banco Espírito Santo (“BES”), regarding the events recently occurred. In Portugal, the Securities Exchange Market Commission (“CMVM”), while regulatory entity, has given special emphasis to the compliance with the International Financial Reporting Standards (“IFRS”) requirements, by listed companies. In this regard, this analysis will be based on the BES´ annual reports of 2012 and 2013 as well as the half-yearly report of 2014, evaluating its compliance with the statutary annual accounts circular, issued and published by the CMVM. From this analysis we concluded that the Banco Espirito Santo compliance level was not complete during the years studied.
Description
Keywords
Banco Espírito Santo, S.A. Grau de conformidade Comissão do mercado de valores mobiliários IFRS Compliance Securities exchange market commission