| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 601.34 KB | Adobe PDF |
Authors
Abstract(s)
Este trabalho tem como finalidade abordar efeitos do desenvolvimento tecnológico no relato financeiro das empresas. Com o aparecimento do ESEF (European Single Electronic Format) e consequente obrigação das empresas cotadas virem a ter de apresentar o seu reporte financeiro em XBRL (eXtensible Business Reporting Language) constatou-se a existência de reduzida literatura associada ao tema, surgindo uma oportunidade de investigação relativamente a esta matéria. Como referido, é ainda escassa a investigação que apresente conclusões sobre a utilização de XBRL na apresentação das demonstrações financeiras e, dada a implementação obrigatória desta linguagem por um número significativo de empresas com sede na UE, ou num país terceiro desde que tenham valores mobiliários cotados num mercado da UE, torna-se relevante divulgar as respetivas implicações em processos associados à prestação de contas e respetiva auditoria.
This work, carried out within the scope of the Master's Thesis at Católica Porto Business School, aims to address the technological development of companies' financial reporting. With the appearance of the ESEF (European Single Electronic Format) and the consequent obligation of listed companies to present their financial reporting in XBRL (eXtensible Business Reporting Language), it was noticeable that there was little literature associated with this topic and the appearance of a research opportunity on this matter. As mentioned, there is still not much information regarding the conclusions about the use of XBRL in the presentation of financial statements and, as this will have to be implemented by a significant number of companies based in the EU or in a third country as long as they have listed securities in an EU market, by reading this work, it is intended that one understands the implications that this new language will bring to auditors and what to expect from their work in these companies required to implement this new format.
This work, carried out within the scope of the Master's Thesis at Católica Porto Business School, aims to address the technological development of companies' financial reporting. With the appearance of the ESEF (European Single Electronic Format) and the consequent obligation of listed companies to present their financial reporting in XBRL (eXtensible Business Reporting Language), it was noticeable that there was little literature associated with this topic and the appearance of a research opportunity on this matter. As mentioned, there is still not much information regarding the conclusions about the use of XBRL in the presentation of financial statements and, as this will have to be implemented by a significant number of companies based in the EU or in a third country as long as they have listed securities in an EU market, by reading this work, it is intended that one understands the implications that this new language will bring to auditors and what to expect from their work in these companies required to implement this new format.
Description
Keywords
ESEF European single electronic format XBRL eXtensible business reporting language Relatórios financeiros Auditoria Financial reporting Audit