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As características dos países e a participação dos stakeholders na atualização da IAS1 : uma análise de comment letters
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A IAS1 - Presentation of Financial Statements é a norma que regula a apresentação das demonstrações financeiras. As normas de contabilidade devem ser atualizadas de forma a garantir a sua adequabilidade à realidade das empresas e dos stakeholders. Por isso, em dezembro de 2019, o International Accounting Standards Board (IASB) publicou o Exposure Draft (ED) - General Presentation and Disclosures onde apresentou as propostas de alterações desta norma. Durante o período em que o ED - General Presentation and Disclosures esteve em discussão pública o IASB recebeu mais de 200 comment letters com o feedback dos stakeholders participantes. Assim, o objetivo desta dissertação é estudar quais são as características de um país que influenciam o nível de participação dos stakeholders no processo do IASB, com base nas comment letters recebidas acerca das alterações da IAS1. Para o efeito, utilizou-se o conteúdo de 197 comment letters recebidas. Os principais resultados revelam que os stakeholders participantes são provenientes de 43 países, sendo que os países em que a aplicação de International Financial Reporting Standards (IFRS) é obrigatória para as empresas nacionais cotadas foram os que mais participaram no processo. Além disso, verificou-se uma concentração geográfica da participação neste processo, pois os stakeholders dos 7 países mais participativos submeteram 56,35% das comment letters. Adicionalmente, os resultados sugerem como importantes determinantes do nível de participação dos stakeholders no processo de atualização da IAS1 o montante doado (superior a 500 000 euros e inferior a 1 000 000 euros) por um país ao IASB e a familiaridade com a língua inglesa.
The IAS1 - Presentation of Financial Statements is the standard that regulates the presentation of financial statements. Accounting standards must be updated to ensure their adequacy to the realities of companies and stakeholders. Therefore, in December 2019, the International Accounting Standards Board (IASB) published the Exposure Draft (ED) - General Presentation and Disclosures, in which it presented proposed changes to this standard. During the period in which the ED - General Presentation and Disclosures was open for public discussion, the IASB received over 200 comment letters with feedback from participating stakeholders. The objective of this dissertation is to study the characteristics of a country that influence the level of stakeholder participation in the IASB process, based on the comment letters received regarding the changes to IAS1. To achieve this, the content of 197 comment letters received was used. The main results reveal that participating stakeholders come from 43 countries, and the countries where the application of International Financial Reporting Standards (IFRS) is mandatory for domestic listed companies had the highest participation in the process. Additionally, there was a geographical concentration of participation in this process, as stakeholders from the 7 most participative countries submitted 56.35% of the comment letters. Furthermore, the results suggest that the amount donated (between 500,000 euros and 1,000,000 euros) by a country to the IASB and familiarity with the English language are important determinants of stakeholder participation in the IAS1 update process.
The IAS1 - Presentation of Financial Statements is the standard that regulates the presentation of financial statements. Accounting standards must be updated to ensure their adequacy to the realities of companies and stakeholders. Therefore, in December 2019, the International Accounting Standards Board (IASB) published the Exposure Draft (ED) - General Presentation and Disclosures, in which it presented proposed changes to this standard. During the period in which the ED - General Presentation and Disclosures was open for public discussion, the IASB received over 200 comment letters with feedback from participating stakeholders. The objective of this dissertation is to study the characteristics of a country that influence the level of stakeholder participation in the IASB process, based on the comment letters received regarding the changes to IAS1. To achieve this, the content of 197 comment letters received was used. The main results reveal that participating stakeholders come from 43 countries, and the countries where the application of International Financial Reporting Standards (IFRS) is mandatory for domestic listed companies had the highest participation in the process. Additionally, there was a geographical concentration of participation in this process, as stakeholders from the 7 most participative countries submitted 56.35% of the comment letters. Furthermore, the results suggest that the amount donated (between 500,000 euros and 1,000,000 euros) by a country to the IASB and familiarity with the English language are important determinants of stakeholder participation in the IAS1 update process.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
IAS 1 International Accounting Standards Board comment letters país IAS 1 International Accounting Standards Board comment letters country
Contexto Educativo
Citação
Barbosa, Ana Rita Peralta (2023). “As características dos países e a participação dos stakeholders na atualização da IAS1 : uma análise de comment letters”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão