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Efeitos da adoção da IFRS 16 - locações : efeitos na Sogrape
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Abstract(s)
O processo de harmonização contabilística internacional surge da necessidade de promover a comparabilidade, a fiabilidade e a transparência da informação financeira entre empresas de diferentes geografias. A publicação do Regulamento 1606/2002, do PE e do Conselho, de 19 de julho, que determinou, por um lado, a obrigatoriedade das empresas cujos títulos são negociados publicamente, adotarem as NIC (IAS/IFRS) e, por outro, autorizou a possibilidade dos Estados-Membros permitirem às empresas cujos títulos não são negociados publicamente, optarem pela aplicação ou não deste normativo (artigos 4º e 5º). A investigação tem como objetivo avaliar o impacto dos custos administrativos e da alocação de recursos, humanos e materiais, associados à adoção voluntária da IFRS 16-Locações para os utilizadores das DFs, numa empresa portuguesa do setor vitivinícola, a Sogrape. Esta investigação, está orientada fundamentalmente para uma análise qualitativa, suportada numa entrevista realizada com uma colaboradora da empresa, tendo-se optado por um estudo de caráter exploratório, utilizando-se também a pesquisa da PwC (2019). Os resultados evidenciam que a adoção voluntária da IFRS 16 apresenta impactos nos custos administrativos e na alocação de recursos, de difícil quantificação monetária, o que sugere que a adoção de novas normas internacionais de contabilidade não são inócuas para os utilizadores das DFs
The process of international accounting harmonization arose from the need to promote the comparability, reliability and transparency of financial information between companies in different geographies. The publication of Regulation 1606/2002 of the European Parliament and the Council, of July 19th, determined, on the one hand, the obligation for publicly traded companies to adopt international accounting standards (IAS/IFRS) and, on the other hand, authorized the possibility for State Members to allow companies whose titles are not publicly traded to choose whether or not to apply these standards (articles 4th and 5th). The research aims to assess the impact of administrative costs and the allocation of human and material resources associated with the voluntary adoption of IFRS 16 - Leases for the users of financial statements, in a Portuguese company in the wine sector, Sogrape. This research is fundamentally oriented towards a qualitative analysis, based on an interview conducted with the employee of the company, having opted for an exploratory case study. To support the study, a quantitative analysis was used, through research carried out by PwC (2019) both in terms of impacts and guidelines. The results show that the voluntary adoption of IFRS 16 has impacts on administrative costs and allocation of resources, which are difficult to quantify in monetary terms, suggesting that the adoption of new international accounting standards is not innocuous for the users of financial statements. These results reinforce previous studies which suggest that timely and adequate planning, through the correct allocation of resources, increases levels of transparency, reduces risks and leads to significant savings.
The process of international accounting harmonization arose from the need to promote the comparability, reliability and transparency of financial information between companies in different geographies. The publication of Regulation 1606/2002 of the European Parliament and the Council, of July 19th, determined, on the one hand, the obligation for publicly traded companies to adopt international accounting standards (IAS/IFRS) and, on the other hand, authorized the possibility for State Members to allow companies whose titles are not publicly traded to choose whether or not to apply these standards (articles 4th and 5th). The research aims to assess the impact of administrative costs and the allocation of human and material resources associated with the voluntary adoption of IFRS 16 - Leases for the users of financial statements, in a Portuguese company in the wine sector, Sogrape. This research is fundamentally oriented towards a qualitative analysis, based on an interview conducted with the employee of the company, having opted for an exploratory case study. To support the study, a quantitative analysis was used, through research carried out by PwC (2019) both in terms of impacts and guidelines. The results show that the voluntary adoption of IFRS 16 has impacts on administrative costs and allocation of resources, which are difficult to quantify in monetary terms, suggesting that the adoption of new international accounting standards is not innocuous for the users of financial statements. These results reinforce previous studies which suggest that timely and adequate planning, through the correct allocation of resources, increases levels of transparency, reduces risks and leads to significant savings.
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Keywords
Harmonização contabilística Locações Impacto IAS 17 IFRS 16 Custos administrativos de implementação da IFRS 16 Alocação de recursos Accounting harmonization Leases Impact Administrative costs of implementing IFRS 16 Allocation of resources
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