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Relação entre a contabilidade e a fiscalidade: análise aos impostos diferidos
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| 10.31 MB | Adobe PDF |
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Abstract(s)
Perante a crescente globalização da economia houve a necessidade de uniformizar as regras contabilísticas, com o principal objetivo de possibilitar uma correta avaliação do desempenho das empresas. As novas regras contabilísticas conduziram a um aumento das divergências entre a contabilidade e a fiscalidade, nomeadamente, em relação à contabilização dos impostos diferidos, uma vez que existe incompatibilidade dos objetivos entre a contabilidade e a fiscalidade, que por sua vez também diferem de país para país.
O presente trabalho tem como principal objetivo, através de uma componente teórica e de natureza científica, realizar uma análise aos impostos diferidos, em concreto da Norma Contabilística e de Relato Financeiro 25, que resultam das diferenças entre os registos contabilísticos e as respetivas bases ficais.
Por se revelar insuficiência a nível da literatura sobre este assunto, a dissertação é complementada com um conjunto de exemplos de forma a demonstrar e compreender melhor os aspetos teóricos abortados ao longo do presente estudo.
Faced with the increasing economic globalization, there was a need to standardize the accounting rules, the main objective being to make it possible to have an accurate evaluation of the performance of the companies.New accounting rules have led to an increase in divergences between accounting and taxation,particulary in relation to the accounting of deferred taxes, suggests an incompatibility of objectives of the two and which differs from country to county. The purpose of this work through a theoretical and scientific component is to carry out an analysis of the deferred taxes, specifically the Accounting and Financial Reporting Standard 25, which result from the differences between the accounting records and the respective tax bases. Given the lake of the literature on this subject, the dissertation will be completed with practical examples in order to understand the theoretical aspects aborted throughout the present study.
Faced with the increasing economic globalization, there was a need to standardize the accounting rules, the main objective being to make it possible to have an accurate evaluation of the performance of the companies.New accounting rules have led to an increase in divergences between accounting and taxation,particulary in relation to the accounting of deferred taxes, suggests an incompatibility of objectives of the two and which differs from country to county. The purpose of this work through a theoretical and scientific component is to carry out an analysis of the deferred taxes, specifically the Accounting and Financial Reporting Standard 25, which result from the differences between the accounting records and the respective tax bases. Given the lake of the literature on this subject, the dissertation will be completed with practical examples in order to understand the theoretical aspects aborted throughout the present study.
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Keywords
Impostos diferidos Contabilidade Fiscalidade NCRF 25 IAS 12