| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.55 MB | Adobe PDF |
Authors
Abstract(s)
A introdução da Nova Diretiva da Contabilidade veio impor a obrigatoriedade de amortização dos ativos intangíveis sem vida útil definida que até à data, e de modo análogo ao que as IFRS preconizam atualmente, não estariam sujeitos a amortização. Deste modo, o presente estudo propõe-se analisar como esta Diretiva foi transposta para o Sistema de Normalização Contabilística (SNC), a partir do Decreto-Lei n,º 98/2015, de 2 de junho, relativamente à área de ativos intangíveis e, adicionalmente, investigar se as práticas das empresas ocorrem no mesmo sentido que a Diretiva impõe nesta área. Para o efeito, foram analisadas as alterações nas demonstrações financeiras das empresas portuguesas que utilizam SNC, entre 2015 e 2016, que representa o período de transição a partir do qual as empresas passam a estar obrigadas a amortizar os ativos intangíveis sem vida útil definida. O trabalho efetuado consiste na análise de alguns items do balanço e da demonstração dos resultados, com particular incidência no estudo dos ativos intangíveis e suas alterações. Os resultados obtidos apontam para um impacto negativo nos ativos intangíveis nas empresas com maior peso de intangíveis no balanço, contrastando com um crescimento em outros ativos e em gastos com amortizações. Por outro lado, embora as empresas mostrem, em geral, uma melhor performance em 2016 face a 2015, as evidências sugerem que há um grupo de empresas com elevado peso de intangíveis que podem ter sido penalizadas na sua rentabilidade.
The introduction of the New Accounting Directive has imposed the amortization of the intangible assets with indefinite useful lifes that, up until 01/01/2016, likewise IAS/IFRS currently envisaged, would be not subject of amortization. Thus, the present study intends to analyze how this Directive was transposed to the Sistema de Normalização Contabilística (SNC), through Decree Law n,º 98/2015, regarding intangible assets and, additionally understand whether the practices of companies in Portugal occurred in the same way that the Directive imposed in this area. For this purpose, we have analysed the changes that occurred in the financial statements of Portuguese companies’ using the SNC between 2015 e 2016, that represents the transition period from which companies were now forced to amortise their intangible assets with indefinite useful lifes. The research carried out consists on the analysis of some items belonging to balance sheet and income statement, with particular emphasis on the study of intangible assets and their changes. The results obtained shown a negative impact on intangible assets in companies with a higher weight of intangible assets, contrasting with the growth in other assets and in expenses with amortization. On the other hand, companies have evidenced a better performance in 2016 compared to 2015, however, the data suggest that there are a group of companies with higher weight of intangibles assets, which may have led to a loss in profitability.
The introduction of the New Accounting Directive has imposed the amortization of the intangible assets with indefinite useful lifes that, up until 01/01/2016, likewise IAS/IFRS currently envisaged, would be not subject of amortization. Thus, the present study intends to analyze how this Directive was transposed to the Sistema de Normalização Contabilística (SNC), through Decree Law n,º 98/2015, regarding intangible assets and, additionally understand whether the practices of companies in Portugal occurred in the same way that the Directive imposed in this area. For this purpose, we have analysed the changes that occurred in the financial statements of Portuguese companies’ using the SNC between 2015 e 2016, that represents the transition period from which companies were now forced to amortise their intangible assets with indefinite useful lifes. The research carried out consists on the analysis of some items belonging to balance sheet and income statement, with particular emphasis on the study of intangible assets and their changes. The results obtained shown a negative impact on intangible assets in companies with a higher weight of intangible assets, contrasting with the growth in other assets and in expenses with amortization. On the other hand, companies have evidenced a better performance in 2016 compared to 2015, however, the data suggest that there are a group of companies with higher weight of intangibles assets, which may have led to a loss in profitability.
Description
Keywords
Diretiva 2013/34/UE Ativos intangíveis Ativos intangíveis sem vida útil definida Amortização Rentabilidade Portugal SNC New directive of accounting Directive 2013/34/UE Intangible assets with indefinite useful lives Amortization Profitability