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Authors
Advisor(s)
Abstract(s)
O presente Trabalho Final de Mestrado (TFM) trata-se de um relatório de estágio e, numa primeira parte será realizado um trabalho de investigação, no âmbito das Propriedades de Investimento e os Modelos de Mensuração subsequente das mesmas, sob a forma de um Estudo de Caso. Será então apresentada uma revisão de literatura sobre o tema escolhido, seguindo-se o Estudo de Caso aplicado a uma empresa internacional que opera na área de Real Estate Services and Property Investment, a Sonae Sierra, por forma a identificar o impacto que os modelos de mensuração subsequente têm nas demonstrações financeiras e nos principais rácios financeiros da mesma. Deste modo, a questão de investigação deste trabalho é: Qual o impacto nas demonstrações financeiras e nos rácios da Sonae Sierra, provenientes da adoção dos modelos de mensuração subsequente das propriedades de investimento.
Numa segunda parte do relatório serão descritas as funções desempenhadas e as tarefas realizadas ao longo do estágio na área de Audit – PSUR, na entidade Deloitte e Associados, SROC, S.A.
Assim, o presente relatório de estágio tem como objetivo, não só descrever as tarefas realizadas ao longo do Estágio Curricular, como também aprofundar o conhecimento e a investigação sobre a aplicação do modelo do custo e do modelo do justo valor enquanto política contabilística na mensuração subsequente de propriedades de investimento, por parte das empresas.
This final master’s degree work (TFM) is an internship report. In a first part a research work will be done, in the scope of the Investment Property and its subsequent measurement models, in the form of a case study. A literature review on the chosen theme will be presented, followed by the Case Study applied to an international Real Estate Services and Property Investment company, Sonae Sierra, to identify the impact that the subsequent measurement models have on the financial statements and on its main financial ratios. Thus, the research question of this work is: What is the impact on the financial statements and ratios of Sonae Sierra, arising from the adoption of the subsequent measurement models of investment properties? In a second part of the report, will be described the functions performed and the tasks carried out during the internship in the Audit area - PSUR, in the entity Deloitte e Associados, SROC, S.A. In this way, this internship report aims not only to describe the tasks carried out during the Curricular Internship, but also to deepen the knowledge and the research on the application of the cost model and the fair value model as an accounting policy in the subsequent measurement of investment properties, by the companies.
This final master’s degree work (TFM) is an internship report. In a first part a research work will be done, in the scope of the Investment Property and its subsequent measurement models, in the form of a case study. A literature review on the chosen theme will be presented, followed by the Case Study applied to an international Real Estate Services and Property Investment company, Sonae Sierra, to identify the impact that the subsequent measurement models have on the financial statements and on its main financial ratios. Thus, the research question of this work is: What is the impact on the financial statements and ratios of Sonae Sierra, arising from the adoption of the subsequent measurement models of investment properties? In a second part of the report, will be described the functions performed and the tasks carried out during the internship in the Audit area - PSUR, in the entity Deloitte e Associados, SROC, S.A. In this way, this internship report aims not only to describe the tasks carried out during the Curricular Internship, but also to deepen the knowledge and the research on the application of the cost model and the fair value model as an accounting policy in the subsequent measurement of investment properties, by the companies.
Description
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
Propriedades de Investimento Modelo do Custo Modelo do Justo Valor Internacional Accounting Standards Internacional Financial Reporting Standards Mensuração Subsequente Investment Property Cost Model Fair Value Model International Accounting Standards International Financial Reporting Standards Subsequent Measurement
Pedagogical Context
Citation
Silva, Beatriz Marques da (2024). “O modelo do custo versus o modelo do justo valor na mensuração subsequente das propriedades de investimento”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Publisher
Instituto Superior de Economia e Gestão