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O crescimento da globalização e unificação dos diferentes mercados originou a necessidade crescente de uma harmonização de padrões contabilísticos. Uma das normas que foi fruto dessa uniformização é a IFRS 8, segmentos operacionais. Esta norma tem sido objeto de análise pelo International Accounting Standards Board (IASB) desde 2009, altura em que se tornou eficaz e substituiu a IAS 14R. A aplicação de flexibilidade e discricionariedade nas divulgações por segmentos tornou-se um fator de dissonância entre os diversos stakeholders, uma vez que permitia aos preparadores das demonstrações financeiras que relatassem a informação por segmentos com base da “ótica da gestão” de cada empresa. Em 2013 foi realizado um Post-Implementation Review (PIR) onde foram divulgadas as cartas de comentários que demonstravam as preocupações e expectativas face à nova norma. Neste âmbito, o presente estudo tem como objetivo analisar o nível de compliance das divulgações previstas na norma, para as entidades portuguesas cotadas na Bolsa de Valores de Lisboa - Euronext-Lisbon, nos anos de 2009 e 2018, tendo em consideração o setor de atividade e auditora. O estudo classifica-se como qualitativo-quantitativo, tendo por base a informação por segmentos apresentada nos relatórios e contas das empresas da amostra. Da presente análise conclui-se que o nível de compliance não foi total em nenhum setor, constatando-se um médio-baixo nível de compliance nos dois períodos em análise. Adicionalmente, não foram encontrados indícios de que exista uma relação direta entre o tipo de auditora e o nível de compliance de cada entidade.
The growth of the globalization and unification of different markets has led to the growing urge of the harmonization of accounting standards. IFRS 8, operating segments, is one of the standards that arrised from that need. This standard has been subject of analysis by the International Accounting Standards Board (IASB) since 2009, date where it became effective and replaced IAS 14R. Nevertheless, the application of flexibility and discretion in segment disclosures became a factor of dissonance among the various stakeholders, as it allowed the preparers of the financial statements to report segment information based on each company's “management perspective”. In 2013, a Post-Implementation Review (PIR) was held, where the letters of comments that expressed concerns and expectations regarding the new standard were released. For the reasons explained above, this study aims to analyze the level of compliance of the disclosures provided for in the standard, for Portuguese entities listed on the Lisbon Stock Exchange - Euronext-Lisbon, for 2009 and 2018, taking into consideration the industry level and auditors. The study is classified as qualitative and quantitative, based on the segment information presented in the reports and accounts of the sample companies. From the present analysis it was concluded that the level of compliance was not total in any sector, with a medium-low level of compliance for both periods under analysis. Additionally, no evidence was found that there is a direct relationship between the type of auditor and the level of compliance of each entity.
The growth of the globalization and unification of different markets has led to the growing urge of the harmonization of accounting standards. IFRS 8, operating segments, is one of the standards that arrised from that need. This standard has been subject of analysis by the International Accounting Standards Board (IASB) since 2009, date where it became effective and replaced IAS 14R. Nevertheless, the application of flexibility and discretion in segment disclosures became a factor of dissonance among the various stakeholders, as it allowed the preparers of the financial statements to report segment information based on each company's “management perspective”. In 2013, a Post-Implementation Review (PIR) was held, where the letters of comments that expressed concerns and expectations regarding the new standard were released. For the reasons explained above, this study aims to analyze the level of compliance of the disclosures provided for in the standard, for Portuguese entities listed on the Lisbon Stock Exchange - Euronext-Lisbon, for 2009 and 2018, taking into consideration the industry level and auditors. The study is classified as qualitative and quantitative, based on the segment information presented in the reports and accounts of the sample companies. From the present analysis it was concluded that the level of compliance was not total in any sector, with a medium-low level of compliance for both periods under analysis. Additionally, no evidence was found that there is a direct relationship between the type of auditor and the level of compliance of each entity.
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IFRS 8 Segmentos operacionais Compliance Divulgações Informação por segmentos operacionais. Operating segments Disclosures Disclosure levels for operating segmentation