Publicação

Financial reporting about provisions: evidence from Portuguese listed companies

Ver documento

Detalhes bibliográficos
Resumo:This project provides evidence about the practices of financial reporting regarding provisions namely presentation, recognition, measurement and disclosure in the consolidated annual reports in 2010 and 2009 of Portuguese non-financial companies listed in the Euronext Lisbon. Moreover it updates the findings of previous literature, analyzes the compliance with IAS 37 and identifies its main issues. The findings suggest that there exists room for improvement of provisions reporting in Portugal, as requirements are in some cases not followed in full and there is unclear information, so the research recommends to regulators, preparers and users in order to address those issues.
Autores principais:Cruz, João Guilherme de Almeida
Assunto:Provisons IAS 37 Financial reporting Euronext Lisbon
Ano:2012
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL

Registos relacionados

Registos relacionados