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O impacto contabilístico inicial da IFRS 16 nas empresas cotadas na Euronext Lisboa
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O trabalho realizado pretende analisar, quantificar e demonstrar o impacto inicial que decorreu da aplicação da IFRS 16 Locações nas demonstrações financeiras das empresas cotadas na Euronext Lisboa, em 2018. A IFRS 16 entrou em vigor a 1 de janeiro de 2019, e exige que os locatários efetuem o reconhecimento no balanço das anteriores locações classificadas como operacionais, que até 2018 eram apenas reconhecidas em resultados do exercício e divulgados os pagamentos futuros destes contratos no anexo às demonstrações financeiras, de acordo com a anterior norma IAS 17 Locações.
Para o efeito, foram analisados os relatórios e contas anuais de 2018 e os intercalares de 2019, publicados até ao momento das 44 empresas.
Conclui-se que os valores de ativos e passivos reconhecidos a partir de agora, e que estavam fora dos Balanços das empresas, são materialmente relevantes, e que afetam a posição financeira das entidades, e agravam os rácios de autonomia financeira e solvabilidade, motivados apenas por alteração de politica contabilística.
The work carried out, aims to analyze, quantify and demonstrate the initial impact that resulted from the application of IFRS 16 Leases in the financial statements of companies listed on Euronext Lisbon, in 2018. IFRS 16 came into force on January 1st 2019, and requires that lessees carry out the recognition in the Balance Sheet of previous leases classified as operating leases. Until 2018, lessees recognized operating leases only in the income statement for the year and the future payments of these contracts disclosed in the notes to the financial statements, in accordance with the previous IAS 17 Leases. For this purpose, were analyzed the annual reports and accounts for 2018 and the interim reports for 2019, published up to the time of the 44 companies. It is concluded that the values of assets and liabilities recognized as of now, and that were outside the balance sheets of the companies, are materially relevant, and that they affect the financial position of the entities, and aggravate the ratios of financial autonomy and solvency, motivated only due to changes in accounting policy.
The work carried out, aims to analyze, quantify and demonstrate the initial impact that resulted from the application of IFRS 16 Leases in the financial statements of companies listed on Euronext Lisbon, in 2018. IFRS 16 came into force on January 1st 2019, and requires that lessees carry out the recognition in the Balance Sheet of previous leases classified as operating leases. Until 2018, lessees recognized operating leases only in the income statement for the year and the future payments of these contracts disclosed in the notes to the financial statements, in accordance with the previous IAS 17 Leases. For this purpose, were analyzed the annual reports and accounts for 2018 and the interim reports for 2019, published up to the time of the 44 companies. It is concluded that the values of assets and liabilities recognized as of now, and that were outside the balance sheets of the companies, are materially relevant, and that they affect the financial position of the entities, and aggravate the ratios of financial autonomy and solvency, motivated only due to changes in accounting policy.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
IFRS 16 IAS 17 ativo sob direito de uso passivo de locação locação operacional right of use asset lease liability operational lease off-balance
Contexto Educativo
Citação
Pereira, Luís Guilherme de Sousa (2019). "O impacto contabilístico inicial da IFRS 16 nas empresas cotadas na Euronext Lisboa", Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão