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Em janeiro de 2016, o IASB publicou uma nova norma para contabilização dos contratos de locação. A IFRS 16 obriga à capitalização de todas as locações operacionais, o que leva a que existam alterações da classificação e reconhecimento nas demonstrações financeiras dos locatários, eliminando a anterior classificação de locações operacionais e financeiras. A presente dissertação tem como objetivo determinar o impacto da adoção da IFRS 16 nas Demonstrações Financeiras, através de uma contextualização histórica de tudo aquilo que levou até a publicação da IFRS 16, dos impactos reais que a introdução do normativo teve nos principais instrumentos de relato financeiro e de uma análise pormenorizada de uma empresa portuguesa, a EDP. O estudo de caso realizado à EDP, procura perceber os impactos da adoção do normativo na empresa tendo como referência principal o ano de 2019, ano de adoção da norma contabilística. Com a realização deste trabalho, os resultados obtidos mostram que o novo normativo que regula as locações tem um impacto estatisticamente significativo nas métricas e rácios financeiros analisados e que se tornou deveras importante para melhor o tratamento da informação financeira e por consequência do aumento da transparência por parte das entidades que adotaram o normativo.
In January 2016, the IASB published a new standard for accounting for lease contracts. IFRS 16 requires the capitalization of all operating leases, leading to changes in the classification and recognition of lease transactions in the financial statements of lessees, eliminating the previous distinction between operating and financial leases. This dissertation aims to determine the impact of IFRS 16 adoption on Financial Statements. It achieves this through a historical contextualization of the factors leading to the publication of IFRS 16, an analysis of the actual impacts of the standard on the main financial reporting instruments, and a detailed case study of the Portuguese company EDP. The case study of EDP focuses on understanding the impacts of the standard's adoption on the company, with a primary focus on the year 2019, the year of the accounting standard's adoption. The results of this study show that the new standard regulating leases has a statistically significant impact on the financial metrics and ratios analyzed. It also demonstrates that IFRS 16 has become crucial for improving the treatment of financial information and, consequently, increasing transparency for entities that have adopted the standard.
In January 2016, the IASB published a new standard for accounting for lease contracts. IFRS 16 requires the capitalization of all operating leases, leading to changes in the classification and recognition of lease transactions in the financial statements of lessees, eliminating the previous distinction between operating and financial leases. This dissertation aims to determine the impact of IFRS 16 adoption on Financial Statements. It achieves this through a historical contextualization of the factors leading to the publication of IFRS 16, an analysis of the actual impacts of the standard on the main financial reporting instruments, and a detailed case study of the Portuguese company EDP. The case study of EDP focuses on understanding the impacts of the standard's adoption on the company, with a primary focus on the year 2019, the year of the accounting standard's adoption. The results of this study show that the new standard regulating leases has a statistically significant impact on the financial metrics and ratios analyzed. It also demonstrates that IFRS 16 has become crucial for improving the treatment of financial information and, consequently, increasing transparency for entities that have adopted the standard.
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Keywords
IFRS Locações IASB Covenants Modelo retrospetivo modificado Modelo retrospetivo integral EDP Leases Modified retrospective model Full retrospective model