Publicação
O impacto da IFRS 16 nas contas consolidadas da Salvador Caetano Auto
| Resumo: | After a long process of improvement of the standard that regulates the leases, at the 13th of January of 2016 the IASB has published the standard International Financial Reporting Standards 16 - Leases (IFRS 16) that replaces the current International Accounting Standard 17 – Leases (IAS 17), with effective date at January of 2019. This new standard intends to answer the user's concerns regarding the financial information, being the main change the capitalizing operating leases similar as the finance leases, recognizing it in the companies statement of financial position. With this change, this study wants to analyze the impact of this new lessee accounting model in the financial statements and financial ratios of Salvador Caetano - Auto - S.G.P.S, S.A. for the financial year of 2016. For this, the several operating leases of the Group companies were analysed and the several terms of leases and incremental borrowing rates were determined. The results obtained show an increased in Asset and Liability in absolute term, but the relative impact on the increasing of Asset and Liability in this case study becomes immaterial, and as regards to the financial ratios impact, these haven't suffered significant changes, as when it was compared to other studies carried out in several sectors of activity by several authors. The impact of this standard will be different depending on the company business activity, the sort of lease contract, the lease term and the own financial structure of the company, whereby the companies should anticipate and analyze the impact on its financial statements, creating accounting protocols in the different periods of information of availability. For this purpose, the various operating leases of the Group companies were analyzed and the various terms of leases and interest rates implicit in the leases were determined |
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| Autores principais: | Sousa, Fátima Raquel Costa |
| Assunto: | IFRS 16 Informação financeira consolidada Locações Indicadores financeiros Salvador Caetano auto Leasing Consolidated financial information Financial ratios |
| Ano: | 2018 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico do Porto |
| Idioma: | português |
| Origem: | Repositório Científico do Instituto Politécnico do Porto |
| Resumo: | After a long process of improvement of the standard that regulates the leases, at the 13th of January of 2016 the IASB has published the standard International Financial Reporting Standards 16 - Leases (IFRS 16) that replaces the current International Accounting Standard 17 – Leases (IAS 17), with effective date at January of 2019. This new standard intends to answer the user's concerns regarding the financial information, being the main change the capitalizing operating leases similar as the finance leases, recognizing it in the companies statement of financial position. With this change, this study wants to analyze the impact of this new lessee accounting model in the financial statements and financial ratios of Salvador Caetano - Auto - S.G.P.S, S.A. for the financial year of 2016. For this, the several operating leases of the Group companies were analysed and the several terms of leases and incremental borrowing rates were determined. The results obtained show an increased in Asset and Liability in absolute term, but the relative impact on the increasing of Asset and Liability in this case study becomes immaterial, and as regards to the financial ratios impact, these haven't suffered significant changes, as when it was compared to other studies carried out in several sectors of activity by several authors. The impact of this standard will be different depending on the company business activity, the sort of lease contract, the lease term and the own financial structure of the company, whereby the companies should anticipate and analyze the impact on its financial statements, creating accounting protocols in the different periods of information of availability. For this purpose, the various operating leases of the Group companies were analyzed and the various terms of leases and interest rates implicit in the leases were determined |
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