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Effect of adopting accounting standardization system NCRF 6 “Intangible Assets”

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Resumo:This study aims to analyse the effect of applyingNCFR 6 – Intangible Assets (NCRF 6) at the time ofthe transition from Portuguese local GAAP (POC) toAccounting Standardization System (SNC), focusing the analysis on the effects on the value of intangible assets, on the financial position, on the performance and on the economic and financial indicators.To accomplish that aim we performed a multiple casestudy which included a set of six companies that prepared and presented their financial statements in accordance with the POC till 2009 and, due to the change of rules and regulations, from January 2010, found themselves required to submit the same in accordance with the SNC.The analysis revealed that the effects of the adoption of NCRF 6 on the financial statements and on the economic and financial indicators of the companies surveyed are primarily related to differences between the two standards in the recognition of the installing costs and research expenditure and the subsequent valuation of goodwill.
Autores principais:Ferreira, Helena Maria dos Santos
Outros Autores:Cravo, Domingos José da Silva; Azevedo, Graça Maria do Carmo
Assunto:Transição SNC NCRF 6 Ativos intangíveis Transition SNC NCRF 6 Intangible Assets
Ano:2012
País:Portugal
Tipo de documento:artigo
Instituição associada:ISCA da Universidade de Aveiro
Idioma:português
Origem:Estudos do ISCA

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