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Abstract(s)
Com a introdução da Nova Diretiva de Contabilidade, a Diretiva 2013/34/UE, a obrigação de amortização do Goodwill voltou novamente a entrar em vigor. Por se tratar deste tipo de instrumento jurídico, está sujeito a transposição por cada Estado-Membro.
Assim, este estudo, por um lado, pretende analisar como foi realizada a transposição desta Diretiva, e por outro, verificar se as práticas contabilísticas das empresas coincidem com o normativo em questão.
Para isso, foi realizada uma análise comparativa entre dois Estados-Membros, Portugal e Espanha, uma vez que são países vizinhos e apresentam bastantes semelhanças entre si. Para a análise destes dois países foi utilizada a plataforma SABI de forma a recolher toda a informação necessária, quer para Portugal, quer para Espanha.
No fim desta investigação foi possível concluir que, apesar de na teoria os normativos de ambos os países serem semelhantes, quando analisada a prática das empresas portuguesas e espanholas, esta harmonização já não é tão notória. Como iremos verificar, os comportamentos nos dois países divergem ligeiramente, sendo que em Espanha se verifica um maior alinhamento com o seu novo normativo.
With the introduction of the New Accounting Directive, the Directive 2013/34/EU, the obligation of goodwill amortization is back. Because it’s this type of juridical instrument, it will be transposed to each member state. Therefore, this study will analyze how the transposition was made, and besides that, wants to check if the accounting practices of the companies are in conformation with the normative, and consequently, with the New Directive. For that, we made a comparative analysis between two member states, which are Portugal and Spain, since they are neighbors and both presents several similarities between them. Furthermore, in order to gather all of the information that was necessary, we use the SABI platform, which had all the data of both member states. At the end of this investigation, it was possible to conclude that although in theory the regulations of both countries are similar, when analyzing the practice of Portuguese and Spanish companies, this harmonization is not so notorious. As we will see, the behavior in these two countries diverge slightly, and Spain is more in line with the new regulation.
With the introduction of the New Accounting Directive, the Directive 2013/34/EU, the obligation of goodwill amortization is back. Because it’s this type of juridical instrument, it will be transposed to each member state. Therefore, this study will analyze how the transposition was made, and besides that, wants to check if the accounting practices of the companies are in conformation with the normative, and consequently, with the New Directive. For that, we made a comparative analysis between two member states, which are Portugal and Spain, since they are neighbors and both presents several similarities between them. Furthermore, in order to gather all of the information that was necessary, we use the SABI platform, which had all the data of both member states. At the end of this investigation, it was possible to conclude that although in theory the regulations of both countries are similar, when analyzing the practice of Portuguese and Spanish companies, this harmonization is not so notorious. As we will see, the behavior in these two countries diverge slightly, and Spain is more in line with the new regulation.
Description
Keywords
New Accounting Directive Directive 2013/34/EU Goodwill Subsequent mensuration Goodwill’s amortization Portugal Spain SNC Plan General de Contabilidad Nova Diretiva de Contabilidade Diretiva 2013/34/UE Mensuração subsequente Amortização de Goodwill Espanha Plan General de Contabilidad