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Impactos da adoção da IFRS 15: rédito de contratos com clientes nas empresas do PSI 20 e EURO STOXX 50
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Orientador(es)
Resumo(s)
Este trabalho tem como objetivo verificar os impactos da adoção da norma IFRS 15
no relato financeiro das empresas.
Estudos realizados anteriormente apontam no sentido de que a adoção da IFRS 15
proporcionou uma melhoria na qualidade da informação disponibilizada e,
consequentemente, no relato financeiro propiciado aos utilizadores.
O estudo centrou-se na verificação dos impactos causados pela adoção da norma no
ano de 2018 e na verificação do nível de cumprimento dos requisitos exigidos pela
mesma, recorrendo aos relatórios financeiros das empresas integrantes do índice PSI 20
e Euro Stoxx 50.
Este estudo contribui para a literatura existente ao apresentar os impactos da
implementação da norma IFRS 15 no seu primeiro ano de vigência em vários setores de
atividade.
Com este trabalho foi possível concluir que na amostra analisada houve impactos
divulgados com a adoção da IFRS 15 em vários setores. O setor de Industrial Goods and
Services foi o que mais impactos significativos reportou, de seguida foi o setor de Energy
& Utilities, bem como Health Care & Chemicals e Telecommunications indo ao encontro
de estudos anteriormente efetuados.
A maioria das empresas optou, na transição, pelo método prospetivo, com o
reconhecimento do efeito cumulativo da aplicação inicial da norma como um ajustamento
aos saldos iniciais por contrapartida dos resultados transitados. As demonstrações
financeiras mais afetadas foram a Posição Financeira e Demonstração de Resultados
Líquidos, sendo de salientar que nesta última os impactos reportados são geralmente
desfavoráveis.
A presente dissertação permite também concluir que as empresas, embora apresentem
na generalidade um bom cumprimento dos requisitos definidos pela IFRS 15, nem sempre
atingem um nível de divulgação plena face à relevância informativa exigida.
This work aims to verify the impacts of adopting the IFRS 15 standard on companies financial reporting. Previous studies indicate that the adoption of IFRS 15 has improved the quality of the information provided and, consequently, the financial reporting made available to users. The study focused on verifying the impacts caused by the adoption of the standard in the year 2018 and the level of compliance with its requirements, using the financial reports of the companies that are part of the PSI 20 and Euro Stoxx 50 indexes. This study contributes to existing literature by presenting the impacts of the implementation of the IFRS 15 standard in its first year of application in various business sectors. This work has concluded that in the analyzed sample, there were disclosed impacts associated with the adoption of IFRS 15 in various sectors. The Industrial Goods and Services sector reported the most significant impacts, followed by the Energy & Utilities sector, as well as Health Care & Chemicals and Telecommunications, consistent with previous studies conducted. Most companies chose the prospective method, in the transition, recognizing the cumulative effect of the initial application of the standard as an adjustment to the initial balances, offsetting against retained earnings. The financial statements most affected were the Financial Position and the Statement of Profit or Loss, with reported impacts generally being unfavorable. This dissertation also allows us to conclude that companies, while generally complying with the requirements defined by IFRS 15, do not always achieve a full level of disclosure in line with the required informational relevance.
This work aims to verify the impacts of adopting the IFRS 15 standard on companies financial reporting. Previous studies indicate that the adoption of IFRS 15 has improved the quality of the information provided and, consequently, the financial reporting made available to users. The study focused on verifying the impacts caused by the adoption of the standard in the year 2018 and the level of compliance with its requirements, using the financial reports of the companies that are part of the PSI 20 and Euro Stoxx 50 indexes. This study contributes to existing literature by presenting the impacts of the implementation of the IFRS 15 standard in its first year of application in various business sectors. This work has concluded that in the analyzed sample, there were disclosed impacts associated with the adoption of IFRS 15 in various sectors. The Industrial Goods and Services sector reported the most significant impacts, followed by the Energy & Utilities sector, as well as Health Care & Chemicals and Telecommunications, consistent with previous studies conducted. Most companies chose the prospective method, in the transition, recognizing the cumulative effect of the initial application of the standard as an adjustment to the initial balances, offsetting against retained earnings. The financial statements most affected were the Financial Position and the Statement of Profit or Loss, with reported impacts generally being unfavorable. This dissertation also allows us to conclude that companies, while generally complying with the requirements defined by IFRS 15, do not always achieve a full level of disclosure in line with the required informational relevance.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Rédito Adoção das IFRS IFRS 15 Contratos com clientes Revenue IFRS Adoption Contracts with customer
Contexto Educativo
Citação
Calado, Gonçalo Nuno Dias (2023). "Impactos da adoção da IFRS 15: rédito de contratos com clientes nas empresas do PSI 20 e EURO STOXX 50". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão