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O impacto da adoção do SNC-AP nas demonstrações financeiras : o caso da Força Aérea Portuguesa
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Orientador(es)
Resumo(s)
O Sistema de Normalização Contabilística Administrações Públicas (SNC-AP) será adotado pela Força Aérea Portuguesa já no próximo ano de 2018. Procuraram, assim, aferir-se os possíveis efeitos deste novo sistema de harmonização contabilística nas demonstrações financeiras da Força Aérea no ano de transição, estabelecendo também uma comparação com o anterior Plano Oficial de Contabilidade Pública (POCP). Recorreu-se, para tal, à metodologia mista. Com vista a possibilitar o confronto dos já mencionados sistemas contabilísticos, a tipologia escolhida foi o estudo de caso. Para completar o alcance científico deste estudo, inclui-se também uma análise quantitativa destes impactos, por meio da elaboração das demonstrações financeiras, usando o novo normativo de harmonização contabilística. Examinaram-se as principais diferenças entre o POCP e o SNC-AP, particularmente no que respeita à mensuração inicial, subsequente e ao desreconhecimento. Este estudo mostrou que a adoção do novo normativo trará impactos quer positivos quer negativos. Em todo o caso, a conclusão a que se chegou é que o SNC-AP vem preencher as várias omissões concetuais do POCP relativas ao reconhecimento dos ativos tangíveis, intangíveis, biológicos, e à qualidade da informação a prestar. Ficou demonstrado que os benefícios da reforma vêm, por isso, superar os custos, uma vez que o processo de consolidação e prestação de contas irá ser bastante facilitado pela adoção do SNC-AP pelas entidades do Setor Público.
The System of Accounting Standards for Public Administrations (SNC-AP) will be put into effect by the Portuguese Air Force as early as 2018. The possible effects of this new system of accounting harmonization on the Air Force?s financial statements in the transition year were then assessed and a comparison between it and the former Official Accounting Plan for the Public Sector (POCP) was also established. Mixed methods research was used for this purpose. To complete the scientific scope of this study, a quantitative analysis of these impacts was also included, through the preparation of the financial statements, using the new accounting harmonization standard. To make this comparison between accounting systems, the former and the current one, possible, the typology chosen was the case study. The main differences between the POCP and the SNC-AP were examined, particularly with respect to initial and subsequent measurement and derecognition. This study showed that the adoption of the new regulation will have both positive and negative impacts. In any case, the conclusion that can be drawn is that the SNC-AP fills POCP?s various conceptual omissions regarding the recognition of tangible, intangible and biological assets, as well as the quality of the information that must be provided. It was demonstrated that the benefits of the reform overcome costs, since the consolidation and accountability process will be greatly facilitated by the adoption of the SNC-AP by Public Sector entities.
The System of Accounting Standards for Public Administrations (SNC-AP) will be put into effect by the Portuguese Air Force as early as 2018. The possible effects of this new system of accounting harmonization on the Air Force?s financial statements in the transition year were then assessed and a comparison between it and the former Official Accounting Plan for the Public Sector (POCP) was also established. Mixed methods research was used for this purpose. To complete the scientific scope of this study, a quantitative analysis of these impacts was also included, through the preparation of the financial statements, using the new accounting harmonization standard. To make this comparison between accounting systems, the former and the current one, possible, the typology chosen was the case study. The main differences between the POCP and the SNC-AP were examined, particularly with respect to initial and subsequent measurement and derecognition. This study showed that the adoption of the new regulation will have both positive and negative impacts. In any case, the conclusion that can be drawn is that the SNC-AP fills POCP?s various conceptual omissions regarding the recognition of tangible, intangible and biological assets, as well as the quality of the information that must be provided. It was demonstrated that the benefits of the reform overcome costs, since the consolidation and accountability process will be greatly facilitated by the adoption of the SNC-AP by Public Sector entities.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Sistema de Normalização Contabilística Administrações Públicas (SNC-AP) Setor Público Força Aérea Forças Armadas Plano Oficial de Contabilidade Pública (POCP) Demonstrações Financeiras System of Accounting Standards for Public Administrations (SNC-AP) Public Sector Air Force Armed Forces Official Accounting Plan for the Public Sector (POCP) Financial Statements
Contexto Educativo
Citação
Ferreira, José Renato Rodrigues Lopes (2017). "O impacto da adoção do SNC-AP nas demonstrações financeiras : o caso da Força Aérea Portuguesa". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão