| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.63 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este estudo analisa e aprofunda a problemática contabilística da transposição de
demonstrações financeiras expressas em moeda estrangeira. Inicialmente procedeu-se
ao enquadramento da normalização internacional e à identificação das práticas e
métodos geralmente aceites.
De seguida, e com base em informação recolhida através de um inquérito, são
caracterizados alguns aspectos importantes na metodologia utilizada por empresas
portuguesas que lidam com esta matéria na elaboração das suas contas consolidadas.
Em conclusão, propõe-se a adopção de critérios na formulação de políticas
contabilísticas indispensáveis ao processo estudado, salientando as respectivas
vantagens e desvantagens.
This study makes an in depth analysis of the accounting issue of the translation of financial statements expressed in foreign currency. In the beginning it takes into consideration both the international accounting standards and the way that other countries have been dealing with this problem. Then, and based on information obtained from a survey, imporlant issues on the methodology used by Portuguese companies that deal with Consolidated financial statements are summarized. Finally, based on the evidence we propose the adoption of some criteria in the formulation of accounting policies, used in the analysed process, highlighting their advantages and disadvantages.
This study makes an in depth analysis of the accounting issue of the translation of financial statements expressed in foreign currency. In the beginning it takes into consideration both the international accounting standards and the way that other countries have been dealing with this problem. Then, and based on information obtained from a survey, imporlant issues on the methodology used by Portuguese companies that deal with Consolidated financial statements are summarized. Finally, based on the evidence we propose the adoption of some criteria in the formulation of accounting policies, used in the analysed process, highlighting their advantages and disadvantages.
Description
Instituto Superior de Economia e Gestão.
Keywords
Transposição Demonstrações financeiras Moeda estrangeira Métodos de transposição IASB FASB
Pedagogical Context
Citation
Campino, Bruno Daniel Barata