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Abstract(s)
O Goodwill é desde há muito tempo um tema controverso. A discussão iniciase na própria definição do conceito, mas não se encerra aí. Questões sobre mensuração e reconhecimento são debatidas no seio da contabilidade e da fiscalidade há décadas e décadas. O presente trabalho versa um estudo aprofundado do tratamento contabilístico e fiscal do Goodwill, com uma especial ênfase nos regimes português e brasileiro. Neste seguimento a análise efetuada pretende primeiro familiarizar o leitor com o conceito de Goodwill e as suas problemáticas inerentes, sendo que para tal é realizada uma extensa revisão de literatura, analisando as diferentes alternativas de tratamento contabilístico e as suas vantagens e desvantagens conceptuais. Seguidamente é efetuada uma breve análise ao normativo contabilístico internacional. Finalmente é realizada uma análise aos normativos contabilístico e fiscal de Portugal e do Brasil. Com o intuito de perceber qual o país que, ceteris paribus, promove uma contabilização do Goodwill mais favorável para as empresas, é efetuado um estudo comparativo dos dois normativos. Adicionalmente, e relativamente ao normativo português, é efetuada uma breve comparação com o normativo internacional por forma a evidenciar as diferenças e os impactos que eles têm. No final deste TFM os resultados apontam para a existência de diferenças no dois normativos estudados, o que leva a que, nos primeiros anos, seja vantajoso o modelo brasileiro e nos anos seguintes o português, ficando a escolha da melhor opção dependente da estratégia de cada empresa.
Goodwill has been for a long time a controversial topic. The discussion begins with the definition of the concept itself but does not end there. Measurement and recognition issues have been debated within accounting and taxation for decades and decades. This paper deals with an in-depth study of Goodwill's accounting and tax treatment, with a special emphasis on the Portuguese and Brazilian cases. With this is mind, the analysis carried out aims to first familiarize the reader with the concept of Goodwill as well as with its inherent problems, and for this purpose is performed an extensive literature review, analysing the different accounting treatment alternatives and their conceptual advantages and disadvantages. Then a brief analysis of the international accounting standards is carried out. Finally, is made an analysis of the accounting and tax regulations of Portugal and Brazil. In order to understand which country, ceteris paribus, promotes Goodwill accounting for companies, a comparative study of the two standards is carried out. Additionally, and in relation to the Portuguese regulations, a brief comparison is made with the international regulations in order to highlight the differences and the impacts they have. At the end of this MFA, the results point to the existence of differences in the two cases studied, which means that, in the first years, the Brazilian model is advantageous and in the following years, it is the Portuguese one, with the best choice being dependent on the company strategy.
Goodwill has been for a long time a controversial topic. The discussion begins with the definition of the concept itself but does not end there. Measurement and recognition issues have been debated within accounting and taxation for decades and decades. This paper deals with an in-depth study of Goodwill's accounting and tax treatment, with a special emphasis on the Portuguese and Brazilian cases. With this is mind, the analysis carried out aims to first familiarize the reader with the concept of Goodwill as well as with its inherent problems, and for this purpose is performed an extensive literature review, analysing the different accounting treatment alternatives and their conceptual advantages and disadvantages. Then a brief analysis of the international accounting standards is carried out. Finally, is made an analysis of the accounting and tax regulations of Portugal and Brazil. In order to understand which country, ceteris paribus, promotes Goodwill accounting for companies, a comparative study of the two standards is carried out. Additionally, and in relation to the Portuguese regulations, a brief comparison is made with the international regulations in order to highlight the differences and the impacts they have. At the end of this MFA, the results point to the existence of differences in the two cases studied, which means that, in the first years, the Brazilian model is advantageous and in the following years, it is the Portuguese one, with the best choice being dependent on the company strategy.
Description
Keywords
Goodwill Dedução fiscal Amortização Imparidade Tax deduction Amortization Impairment