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A divulgação da informação dos derivados financeiros segundo a IFRS 7: estudo das empresas cotadas no PSI20
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Resumo(s)
A presente investigação tem por objetivo verificar o impacto que a entrada em vigor da IFRS 7 teve no relato financeiro das empresas portuguesas cotadas em Bolsa de valores, no que diz respeito, à informação relatada sobre os instrumentos financeiros derivados. Assim, pretendeu-se verificar se a informação divulgada no âmbito dos instrumentos financeiros derivados correspondia ao previsto no normativo. Para a realização do trabalho, analisaram-se as notas explicativas às demonstrações financeiras das 10 empresas não financeiras constantes no índice bolsista PSI 20, durante o triénio de 2006 a 2008, tendo-se comparado posteriormente com o relato que realizaram em 2014. Os resultados de investigação evidenciaram que de uma forma geral, as empresas da amostra divulgam informação sobre os riscos aos quais estão expostas, assim como as suas políticas de gestão dos respetivos riscos. Porém, no que diz respeito ao cumprimento dos requisitos de divulgação de informação exigidos pela IFRS 7, concluiu-se que, embora o relato financeiro tenha melhorado bastante nos anos posteriores a 2007 (ano da entrada em vigor da norma), nem todas as empresas divulgam a informação de acordo com o normativo, nomeadamente ao nível da utilização dos instrumentos derivados e da contabilidade de cobertura efetuada.
ABSTRACT: This research aims to determine the impact that IFRS 7 had in financial reporting of listed Portuguese companies in Stock Exchange with respect the reported information on derivative financial instruments. So, the aim was to verify that the information disclosed in the context of derivative financial instruments correspond to the provisions of normative. To carry out the work, we analyzed the notes to the financial statements of 10 non-financial companies listed on the stock exchange index, PSI 20, during the 2006-2008 triennium, having then compared to the reporting done in 2014 by these companies.The research results showed that, in general, the companies in the sample disclosure information about the risks they are exposed to, as well as their risk management policies. However, with regard to compliance with the disclosure requirements required by IFRS 7, it was concluded that, although the financial reporting improved significantly in the years after 2007 (year of entry into force of the standards), not all companies disclose the information in accordance with the regulations, namely regarding the use of derivative instruments and hedge accounting.
ABSTRACT: This research aims to determine the impact that IFRS 7 had in financial reporting of listed Portuguese companies in Stock Exchange with respect the reported information on derivative financial instruments. So, the aim was to verify that the information disclosed in the context of derivative financial instruments correspond to the provisions of normative. To carry out the work, we analyzed the notes to the financial statements of 10 non-financial companies listed on the stock exchange index, PSI 20, during the 2006-2008 triennium, having then compared to the reporting done in 2014 by these companies.The research results showed that, in general, the companies in the sample disclosure information about the risks they are exposed to, as well as their risk management policies. However, with regard to compliance with the disclosure requirements required by IFRS 7, it was concluded that, although the financial reporting improved significantly in the years after 2007 (year of entry into force of the standards), not all companies disclose the information in accordance with the regulations, namely regarding the use of derivative instruments and hedge accounting.
Descrição
Palavras-chave
Gestão de risco Instrumentos financeiros derivados Contabilidade de cobertura Risk management Derivatives financial instruments Hedge accounting
Contexto Educativo
Citação
TEIXEIRA, Ana Bela ; TEIXEIRA, Nuno ; GALIANO, Alexandra (2018) - A divulgação da informação dos derivados financeiros segundo a IFRS 7 : estudo das empresas cotadas no PSI20 = Disclousure of financial derivative accorging to IFRS 7 : Study of companies counted in PSI20. GESTIN. ISSN 1645-2534. Ano 15, nº 16/17, p. 25-45.
Editora
Escola Superior de Gestão de Idanha-a-Nova