Publication
ConcentraĆ§Ć£o de atividades empresariais entre entidades sob controlo comum : caso de estudo : EFACEC
| datacite.subject.fos | CiĆŖncias Sociais::Economia e GestĆ£o | pt_PT |
| dc.contributor.advisor | Correia, Maria LuĆsa C. F. Leite Castro Anacoreta | |
| dc.contributor.author | MagalhĆ£es, JoĆ£o Pedro Castro Silva | |
| dc.date.accessioned | 2017-12-05T16:28:14Z | |
| dc.date.issued | 2017-07-10 | |
| dc.date.submitted | 2017 | |
| dc.description.abstract | A presente dissertaĆ§Ć£o tem como objetivo analisar i) os mĆ©todos contabilĆsticos da contabilizaĆ§Ć£o de operaƧƵes de concentraĆ§Ć£o de atividades empresariais entre entidades sob controlo comum (BCUCC), ii) os requisitos de aplicaĆ§Ć£o de cada mĆ©todo e iii) as consequĆŖncias da sua aplicaĆ§Ć£o num caso real. Inicialmente, realizou-se uma revisĆ£o da literatura sobre o desenvolvimento de entidades sob controlo comum e a evoluĆ§Ć£o dos normativos contabilĆsticos que regulam as operaƧƵes de BCUCC. Verificou-se existĆŖncia de um vazio normativo para contabilizar este tipo de operaƧƵes, sendo necessĆ”rio recorrer Ć International Accounting Standards 8 - PolĆticas contabilĆsticas, alteraƧƵes de estimativas e Erros (IAS 8) para proceder Ć sua regulamentaĆ§Ć£o. A IAS 8 determina a aplicaĆ§Ć£o de forma anĆ”loga da International Financial Reporting Standards 3 (IFRS 3), ou seja, a aplicaĆ§Ć£o do mĆ©todo de compra, desde que se verifiquem os requisitos para a sua aplicaĆ§Ć£o. Caso, a aplicaĆ§Ć£o da IFRS 3 nĆ£o seja exequĆvel, a IAS 8 determina a aplicaĆ§Ć£o de mĆ©todos contabilĆsticos utilizados por outros reguladores [i.e., o predecessor accounting (US GAAP) ou o mĆ©todo de comunhĆ£o de interesses (proposto pela Diretiva 2013/34/EU)]. Seguidamente, analisou-se a operaĆ§Ć£o de BCUCC realizada pelo Grupo EFACEC (i.e., mĆ©todo da compra) ao nĆvel da EFACEC Power Solution e procedeu-se Ć reexpressĆ£o do BalanƧo utilizando o mĆ©todo de comunhĆ£o de interesses. Verificou-se que a operaĆ§Ć£o realizada pelo Grupo EFACEC estĆ” de acordo com a IAS 8. No entanto, a utilizaĆ§Ć£o do mĆ©todo da compra em detrimento do mĆ©todo de comunhĆ£o de interesses resulta numa sobreavaliaĆ§Ć£o do ativo com impacto direto no capital prĆ³prio, diminuindo a alavancagem financeira. Assim, conclui-se que a escolha do mĆ©todo influencia significativamente a preparaĆ§Ć£o das demonstraƧƵes financeiras, e que a sua escolha poderĆ” nĆ£o depender apenas de fatores contabilĆsticos mas tambĆ©m de fatores externos Ć operaĆ§Ć£o. | pt_PT |
| dc.description.abstract | The present work aims to analyse i) the accounting methods used for business combination under common control (BCUCC); ii) the requirements for the application of each method and iii) the effects of their application in a real case. Firstly, a literature review on the development of entities under common control and on the evolution of the main accounting norms that rule BCUCC processes was conducted. It was found that a normative gap exists to account for these type of operations and thus its regulation has to be made through the International Accounting Standards 8 - Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8). The IAS 8 determines the analogue application of the International Financial Reporting Standards 3 (IFRS 3), namely the application of the acquisition method, as long as the requirements for its applications are fulfilled. If the application of the IFRS 3 is not possible, the IAS 8 determines the application of accounting methods used by other regulators [i.e., the predecessor accounting (US GAAP) or the pooling of interests method (suggested by the Directive 2013/34/EU)]. Then, the BCUCC operation implemented by the EFACEC group (i.e., acquisition method) at the level of EFACEC Power Solution was analysed and the restatement of the balance sheet using the pooling of interests method was performed. It was found that the operation implemented by the EFACEC group followed the IAS 8 recommendations. However, the application of the acquisition method instead of the application of the pooling of interests method results in an over-estimation of assets with direct influence in the equity, reducing the financial leverage. Thus, it can be concluded that the choice of the accounting method used will significantly influence the financial statements generated and that this choice is not exclusively dependent on accounting factors but is also influenced by external factors. | pt_PT |
| dc.identifier.tid | 201747596 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.14/23626 | |
| dc.language.iso | por | pt_PT |
| dc.subject | ConcentraĆ§Ć£o de atividades empresariais entre entidades sob controlo comum | pt_PT |
| dc.subject | IFRS 3 | pt_PT |
| dc.subject | IAS 8 | pt_PT |
| dc.subject | MĆ©todo de compra | pt_PT |
| dc.subject | MĆ©todo de comunhĆ£o de interesses | pt_PT |
| dc.subject | Predecessor accounting | pt_PT |
| dc.subject | Business combination under common control | pt_PT |
| dc.subject | Acquisition method | pt_PT |
| dc.subject | Pooling of interests method | pt_PT |
| dc.title | ConcentraĆ§Ć£o de atividades empresariais entre entidades sob controlo comum : caso de estudo : EFACEC | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | restrictedAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | Mestrado em Auditoria e Fiscalidade |