| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.21 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A emissão do Regulamento (CE) Nº 1606/2002, de 19 de julho de 2002, do Parlamento Europeu e do Conselho, relativo à aplicação das normas internacionais de contabilidade fez surgir um ponto de viragem no que diz respeito à elaboração das demonstrações financeiras consolidadas na União Europeia. Este Regulamento impôs que todas as empresas com títulos negociados publicamente passassem a utilizar um mesmo conjunto único de normas de contabilidade. A presente análise tem por objetivo identificar e sistematizar a investigação académica realizada no âmbito da adoção obrigatória das IFRS na União Europeia a partir de 2005, no sentido de concluir, com base na investigação efetuada até ao momento, sobre os efeitos da adoção obrigatória das IFRS na União Europeia. A metodologia aplicada teve por base o estudo de Baker & Barbu (2007). Assim, foram aplicados determinados critérios de modo a atingir uma seleção de artigos que permitisse dar resposta à questão de investigação desenvolvida nesta análise. Nomeadamente a presença da palavra “IFRS” no título e “mandatory” no abstract, uma vez que o objetivo é analisar toda a investigação realizada de 2005 e até 2019, que tenha como foco a adoção obrigatória das IFRS na União Europeia. No geral, os resultados encontrados na literatura revista são consistentes com os objetivos das IFRS de melhorar a comparabilidade das demonstrações financeiras, a proteção dos investidores e a sua confiança no mercado, permitir às empresas uma maior participação nos mercados de capitais e aumentar a disponibilidade e qualidade da informação existente no mercado.
The issuance of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002, on the application of international accounting standards, brought about a turning point with regard to the application of consolidated financial statements in the European Union. This regulation requires that all publicly traded companies start to use the same single set of accounting standards. This analysis aims to identify and systematize the academic investigation carried out within the scope of the mandatory adoption of IFRS in the European Union in 2005, in order to conclude, based on the research carried out so far, on the effects of the mandatory adoption of IFRS in the European Union. The applied methodology was based on the study by Baker & Barbu (2007). Thus, were applied certain criteria to select all the articles that allow the answer to the research question developed in this analysis. Namely, the presence of the word “IFRS” in the title and “mandatory” in the summary, since the objective is to analyze all the research carried out from 2005 until 2019, which focuses on the mandatory adoption of IFRS in the European Union. Overall, the results found are consistent with the IFRS objectives of improving financial comparability, protecting investors and their confidence in the market, allowing companies to participate more in the capital markets and increasing the availability and quality of existing information in the market.
The issuance of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002, on the application of international accounting standards, brought about a turning point with regard to the application of consolidated financial statements in the European Union. This regulation requires that all publicly traded companies start to use the same single set of accounting standards. This analysis aims to identify and systematize the academic investigation carried out within the scope of the mandatory adoption of IFRS in the European Union in 2005, in order to conclude, based on the research carried out so far, on the effects of the mandatory adoption of IFRS in the European Union. The applied methodology was based on the study by Baker & Barbu (2007). Thus, were applied certain criteria to select all the articles that allow the answer to the research question developed in this analysis. Namely, the presence of the word “IFRS” in the title and “mandatory” in the summary, since the objective is to analyze all the research carried out from 2005 until 2019, which focuses on the mandatory adoption of IFRS in the European Union. Overall, the results found are consistent with the IFRS objectives of improving financial comparability, protecting investors and their confidence in the market, allowing companies to participate more in the capital markets and increasing the availability and quality of existing information in the market.
Descrição
Palavras-chave
Adoção obrigatória IFRS União Europeia Mandatory adoption European Union