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Tratamento contabilístico de operações de cobertura com instrumentos derivados: algumas inconsistências em Portugal

 

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Author: Lemos, Kátia Matos
Rodrigues, Lúcia Lima
Coordinator/Director: Díez de Castro, Enrique Carlos
Brândao, Elísio
Date: 2005
Published in: Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 587-601
ISBN/ISSN: 84-96378-10-1
Document type: Presentation
Abstract: Em Portugal, a normalização contabilística existente acerca de instrumentos financeiros derivados data de 1996, altura em que nasce a, então, Bolsa de Derivados do Porto. Nessa altura, a Comissão de Normalização Contabilística emitiu a Directriz Con...
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The existing Portuguese accounting standards on financial derivative instruments dates back to 1996, the same year the Portuguese Derivative Exchange was born. At that time, Accounting Standard No 17 – Futures contracts was issued by the Portuguese Standard Board, regulating these contracts for companies subjected to the Official Accounting Plan, and ever since, no other standard on this subject was issued. At present, and respecting the imposition of National Standard No 18, which defines the hierarchy of accounting standards, Accounting Standard No 17 to account futures contracts, and International Accounting Standard No 39 issued by the International Accounting Standards Board to account the remaining derivative instruments, shall have to be adopted. The adoption of these two standards causes inconsistencies, which question the accounting neutrality concerning management decision-making.
Cite: Lemos, K.M. y Rodrigues, L.L. (2005). Tratamento contabilístico de operações de cobertura com instrumentos derivados: algumas inconsistências em Portugal. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (587-601), Sevilla: Universidad de Sevilla.
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URI: https://hdl.handle.net/11441/80059

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