A carregar...
Publicação
Impacto da adoção da IFRS 15
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 597.44 KB | Adobe PDF |
Orientador(es)
Resumo(s)
O rédito constitui um dos principais indicadores na avaliação do desempenho empresarial e na tomada de decisão dos utilizadores da informação financeira. A IFRS 15 – Rédito de Contratos com Clientes foi emitida com o objetivo de assegurar informação mais útil, através de um modelo único de reconhecimento do rédito e da imposição de requisitos de divulgação mais rigorosos (IASB, 2014b). Este estudo analisa a aplicação da norma em empresas do PSI-20, com base numa análise de conteúdo dos Relatórios e Contas Consolidados referentes a 2017, 2018 e 2024. Os resultados evidenciam progressos na conformidade com a norma, sobretudo ao nível da relevância da informação divulgada, em particular no reporte prospetivo. Contudo, os avanços em termos de representação fidedigna revelam-se mais limitados, persistindo fragilidades em aspetos como a neutralidade e a completude. Conclui-se que a IFRS 15 contribuiu para reforçar a utilidade da informação financeira, no sentido definido pela Estrutura Conceptual para Relato Financeiro do IASB (2018), segundo a qual a informação é útil quando é relevante e fidedigna. No entanto, subsistem lacunas que exigem maior rigor na aplicação prática e uma atuação mais exigente de preparadores, reguladores e auditores.
Revenue is one of the main indicators in assessing business performance and in supporting users’ decision-making. IFRS 15 – Revenue from Contracts with Customers was issued with the purpose of ensuring more useful information through a single revenue recognition model and more stringent disclosure requirements (IASB, 2014b). This study examines the application of the standard in PSI-20 companies, based on a content analysis of the Consolidated Annual Reports for 2017, 2018, and 2024. The findings show progress in compliance with the standard, particularly regarding the relevance of disclosed information, especially in forward-looking reporting. However, advances in terms of faithful representation are more limited, with persistent weaknesses in aspects such as neutrality and completeness. It is concluded that IFRS 15 has contributed to strengthening the usefulness of financial information, in line with the definition set out in the International Accounting Standards Board Conceptual Framework for Financial Reporting (2018), according to which information is useful when it is relevant and faithfully represented. Nevertheless, gaps remain, requiring greater rigor in practical application and a more demanding role from preparers, regulators, and auditors.
Revenue is one of the main indicators in assessing business performance and in supporting users’ decision-making. IFRS 15 – Revenue from Contracts with Customers was issued with the purpose of ensuring more useful information through a single revenue recognition model and more stringent disclosure requirements (IASB, 2014b). This study examines the application of the standard in PSI-20 companies, based on a content analysis of the Consolidated Annual Reports for 2017, 2018, and 2024. The findings show progress in compliance with the standard, particularly regarding the relevance of disclosed information, especially in forward-looking reporting. However, advances in terms of faithful representation are more limited, with persistent weaknesses in aspects such as neutrality and completeness. It is concluded that IFRS 15 has contributed to strengthening the usefulness of financial information, in line with the definition set out in the International Accounting Standards Board Conceptual Framework for Financial Reporting (2018), according to which information is useful when it is relevant and faithfully represented. Nevertheless, gaps remain, requiring greater rigor in practical application and a more demanding role from preparers, regulators, and auditors.
Descrição
Palavras-chave
IFRS 15 Rédito Divulgação PSI-20 Qualidade da informação Revenue Disclosure Financial reporting quality
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC