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De forma a estudar as práticas comuns nas sociedades portuguesas quanto ao relato financeiro das concentrações de atividades empresariais sob controlo comum, foram analisados os relatórios e contas consolidados e individuais das entidades que constituíam o PSI – índice de referência do mercado de capitais português - em janeiro de 2022, tal como de suas subsidiárias caso esses relatórios e contas estejam disponíveis, ou em site próprio do grupo ou publicados no site da Comissão de Mercado dos Valores Mobiliários. O objetivo da pesquisa é encontrar este tipo de operações nos relatórios e contas e aferir por que método foram reconhecidos os investimentos, ou ativos e passivos em caso de fusões e cisões, na esfera da entidade adquirente/incorporante/cindida. Identificadas as operações é apurado se existem ou não interesses que não controlam e se as operações seguem os trâmites do projeto atual do International Accounting Standards Board para uma futura norma contabilística. Da pesquisa e posterior análise dos resultados, foram identificadas 134 operações qualificadas como concentrações de atividades empresariais, com uma divisão entre as operações conclusivas quanto ao método e as que indiciam um método mas que não é possível ter 100% certeza do método indiciado.
In order to study the common practices in Portuguese companies regarding the financial reporting of business combinations under common control, the consolidated and individual reports and accounts of the entities that made up the PSI - Portuguese capital market reference index - in January 2022 were analyzed, as well as those of their subsidiaries if these reports and accounts are available, either on the group's own website or published on the Securities Market Commission website. The objective of the research is to find this type of operations in the reports and accounts and to ascertain by what method the investments, or assets and liabilities in the case of mergers and splits, were recognized in the sphere of the acquiring/incorporating/split-off entity. Once the operations have been identified, it is determined whether or not there are non-controlling interests and whether the operations follow the procedures of the current International Accounting Standards Board project for a future accounting standard. From the research and subsequent analysis of the results, 134 transactions qualifying as business combinations were identified, with a division between transactions that are conclusive as to the method and those that indicate a method, but it is not possible to be 100% sure of the method indicated.
In order to study the common practices in Portuguese companies regarding the financial reporting of business combinations under common control, the consolidated and individual reports and accounts of the entities that made up the PSI - Portuguese capital market reference index - in January 2022 were analyzed, as well as those of their subsidiaries if these reports and accounts are available, either on the group's own website or published on the Securities Market Commission website. The objective of the research is to find this type of operations in the reports and accounts and to ascertain by what method the investments, or assets and liabilities in the case of mergers and splits, were recognized in the sphere of the acquiring/incorporating/split-off entity. Once the operations have been identified, it is determined whether or not there are non-controlling interests and whether the operations follow the procedures of the current International Accounting Standards Board project for a future accounting standard. From the research and subsequent analysis of the results, 134 transactions qualifying as business combinations were identified, with a division between transactions that are conclusive as to the method and those that indicate a method, but it is not possible to be 100% sure of the method indicated.
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Concentrações de atividades empresariais sob controlo comum Método do preço de aquisição Método do custo histórico Business combinations under common control Acquisition price method Historic cost method