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Tratamento contabilístico dos ativos intangíveis: estudo comparado : Angola, Portugal, Estados Unidos e normas internacionais de contabilidade
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Authors
Abstract(s)
O tema sobre os ativos intangíveis tem vindo cada vez mais a ganhar importância no
novo cenário que se vive no mundo atual, caracterizado pela constante inovação e pela
difusão das tecnologias da informação e a busca de diferenciação por parte das
empresas. Diversas abordagens sobre a matéria têm sido feitas por parte de vários
autores. Embora já se observe convergência em alguns aspectos, tem sido motivo de
alguma polémica dadas as caraterísticas particulares associadas aos ativos intangíveis,
como a dificuldade de identificação e mensuração e o grau de incerteza em relação à
geração de benefícios económicos que os mesmos podem proporcionar, o que leva à
pouca divulgação dos ativos intangíveis nas demonstrações financeiras das entidades.
Na presente dissertação aborda-se o tratamento contabilístico dos intangíveis, fazendo
uma comparação entre os normativos de três países, nomeadamente Angola, Portugal e
Estados Unidos, bem como as Normas Internacionais de Contabilidade. Faz-se também
um ensaio com a aplicação dos diversos normativos nas contas da empresa SINFIC. O
objetivo é conhecer em detalhe o impacto das diversas abordagens ao nível do
património da empresa. Os resultados obtidos mostram que existe muita similaridade
entre os normativos, no que diz respeito ao objetivo e conteúdo, existindo ainda assim
algumas diferenças como alguma terminologia utilizada no normativo angolano, o
tratamento contabilístico dos ativos intangíveis com vidas úteis indefinidas que são
amortizados no normativos Angolano e Português e não nos outros, sendo a grande
diferença o fato de o goodwill ser amortizado nestes dois normativos, e nos outros não
ser, apenas é submetido a um teste de imparidade.
The theme of intangible assets has become increasingly important in the new scenario in the world today, characterized by constant innovation and the diffusion of information technologies and the search for differentiation by companies. Several authors have made several approaches on this subject. Although convergence has already been observed in some aspects, it has been controversial given the particular characteristics associated with intangible assets, such as the difficulty of identification and measurement and the degree of uncertainty regarding the generation of economic benefits that they can provide. Which leads to poor disclosure of intangible assets in the entity's financial statements. In this dissertation, the accounting treatment of intangibles is discussed, making a comparison between the regulations of three countries, namely Angola, Portugal and the United States, as well as the International Accounting Standards. A test is also carried out with the application of the various regulations in the accounts of the company SINFIC. The objective is to know in detail the impact of the different approaches to the level of the company's assets. The results obtained show that there is a great deal of similarity between the normative ones, with respect to the objective and content, although there are still some differences like some terminology used in Angolan normative, the accounting treatment of the intangible assets with indefinite useful lives that are amortized in normative Angolan and Portuguese and not in others. The great difference being the fact that goodwill is amortized in these two normative, and in others not being, only undergoes an impairment test.
The theme of intangible assets has become increasingly important in the new scenario in the world today, characterized by constant innovation and the diffusion of information technologies and the search for differentiation by companies. Several authors have made several approaches on this subject. Although convergence has already been observed in some aspects, it has been controversial given the particular characteristics associated with intangible assets, such as the difficulty of identification and measurement and the degree of uncertainty regarding the generation of economic benefits that they can provide. Which leads to poor disclosure of intangible assets in the entity's financial statements. In this dissertation, the accounting treatment of intangibles is discussed, making a comparison between the regulations of three countries, namely Angola, Portugal and the United States, as well as the International Accounting Standards. A test is also carried out with the application of the various regulations in the accounts of the company SINFIC. The objective is to know in detail the impact of the different approaches to the level of the company's assets. The results obtained show that there is a great deal of similarity between the normative ones, with respect to the objective and content, although there are still some differences like some terminology used in Angolan normative, the accounting treatment of the intangible assets with indefinite useful lives that are amortized in normative Angolan and Portuguese and not in others. The great difference being the fact that goodwill is amortized in these two normative, and in others not being, only undergoes an impairment test.
Description
Keywords
Gestão de empresas Bens intangíveis Contabilidade Normalização Normas internacionais Goodwill Estudo de casos Angola Portugal Estados Unidos da América Intangible assets Measurement Recognition Accounting standards
Citation
André, Julieta Lídia Madureira - Tratamento contabilístico dos ativos intangíveis [Em linha]: estudo comparado : Angola, Portugal, Estados Unidos e normas internacionais de contabilidade. [S.l.]: [s.n.], 2018. 125 p.