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Authors
Abstract(s)
A presente dissertação de mestrado tem como objetivo analisar a transposição da Nova Diretiva da Contabilidade, a Diretiva 2013/34/UE. A mesma contém um número significativo de opções que permitem uma certa margem de discricionariedade aos Estados-Membros no processo de transposição para os seus ordenamentos jurídicos. Assim, pretende-se examinar algumas das disposições deste documento legislativo, nomeadamente a transposição de algumas destas opções.
Concretamente, analisa-se a transposição desta Diretiva para os normativos de Portugal e da Holanda, no que respeita às disposições estabelecidas para os grupos de empresas, de modo a inferir as principais diferenças nestas matérias entre os regulamentos contabilísticos destes dois países. Para isso, utiliza-se uma análise qualitativa comparativa.
Este estudo sugere que, uma vez que a Diretiva contém um leque de opções que pode originar desarmonias entre os normativos nacionais dos vários Estados-Membros, a comparabilidade das demonstrações financeiras entre Portugal e Holanda ficou afetada no que respeita às matérias investigadas por se terem encontrado divergências na transposição em cerca de 42% das opções analisadas.
This dissertation aims to analyze the transposition of the New Accounting Directive, Directive 2013/34/EU. It contains several options that allow a certain margin of discretion to the Member States in the process of transposition into their legal systems. It is therefore intended to examine some of the provisions of this legislative document, including the transposition of some of these options. Specifically, it is analyzed the transposition of this Directive to the regulations of Portugal and the Netherlands about the provisions made for groups of companies, to infer the main differences in these matters between the accounting regulations of these two countries. For this, a qualitative comparative analysis is used. Since the Directive contains a range of options that may lead to disharmonies between national regulations of the various Member States, this study suggests that the comparability of the financial statements between Portugal and the Netherlands regarding the matters investigated was affected by the fact that divergences were found in the transposition of around 42% of the options examined.
This dissertation aims to analyze the transposition of the New Accounting Directive, Directive 2013/34/EU. It contains several options that allow a certain margin of discretion to the Member States in the process of transposition into their legal systems. It is therefore intended to examine some of the provisions of this legislative document, including the transposition of some of these options. Specifically, it is analyzed the transposition of this Directive to the regulations of Portugal and the Netherlands about the provisions made for groups of companies, to infer the main differences in these matters between the accounting regulations of these two countries. For this, a qualitative comparative analysis is used. Since the Directive contains a range of options that may lead to disharmonies between national regulations of the various Member States, this study suggests that the comparability of the financial statements between Portugal and the Netherlands regarding the matters investigated was affected by the fact that divergences were found in the transposition of around 42% of the options examined.
Description
Keywords
Directive 2013/34/EU Accounting harmonization Groups of companies Diretiva 2013/34/UE Harmonização contabilística Grupos de empresas