NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/877 |
Resumo: | The agricultural sector represents in Portugal a somewhat significant part of Gross Domestic Product in Portugal and has already been the principal sector of economic activity in the country, One consequence of this is that its exploitation has always been structured, and not always with considerations sensitive to market signs, and didn’t deserve special attention in the structuring of its financial information. Entry into the 21st century, into a globalized world where questions related to the standardization of financial information are the order of the day, the problems related to the discussion of accounting methods with phenomena connected to activities inserted into the agricultural sector all vindicate the need for the existence of a standardized method that favors the fulfillment of the objectives and the characteristics of financial information. It is by this measurement that our work discusses the value metrics that must be adapted for measuring the facts related to assets within the scope of these activities, specifically in regard to recognition and measurement of biological assets and agricultural products, based on the concepts set forth in the IAS 41. Starting from that point, using this standard we seek to verify in what conditions the value metric proposal can be made adaptable to Portuguese agricultural companies, and we distinguish the conditions of application in light of the structure and dimension of the units produced. We develop this approach further by relating it with accounting methods that must be applied to biological assets in their different phases, using as a reference the accounts plan inserted in the POC. Keywords: Biological asset. Agricultural product. Fair value. Capitalization of costs. Financial information. |
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NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTORNECESSIDADE DE ADAPTAR E AJUSTAR A IAS 41 AO SECTOR AGRÍCOLA PORTUGUÊSActivo biológico. Produto agrícola. Justo valor. Capitalização de custos. Informação financeira.The agricultural sector represents in Portugal a somewhat significant part of Gross Domestic Product in Portugal and has already been the principal sector of economic activity in the country, One consequence of this is that its exploitation has always been structured, and not always with considerations sensitive to market signs, and didn’t deserve special attention in the structuring of its financial information. Entry into the 21st century, into a globalized world where questions related to the standardization of financial information are the order of the day, the problems related to the discussion of accounting methods with phenomena connected to activities inserted into the agricultural sector all vindicate the need for the existence of a standardized method that favors the fulfillment of the objectives and the characteristics of financial information. It is by this measurement that our work discusses the value metrics that must be adapted for measuring the facts related to assets within the scope of these activities, specifically in regard to recognition and measurement of biological assets and agricultural products, based on the concepts set forth in the IAS 41. Starting from that point, using this standard we seek to verify in what conditions the value metric proposal can be made adaptable to Portuguese agricultural companies, and we distinguish the conditions of application in light of the structure and dimension of the units produced. We develop this approach further by relating it with accounting methods that must be applied to biological assets in their different phases, using as a reference the accounts plan inserted in the POC. Keywords: Biological asset. Agricultural product. Fair value. Capitalization of costs. Financial information.O sector agrícola, não obstante representar em Portugal uma parte com algum significado na formação do PIB e de já ter sido o principal sector da actividade económica do país, consequência da forma como sempre foram estruturadas as suas explorações e de nem sempre ter sido sensível aos sinais do mercado, nunca mereceu uma atenção especial no domínio da estruturação da sua informação financeira. Entrados no século XXI, num mundo globalizado e onde as questões relacionadas com a normalização da informação financeira estão na ordem do dia, os problemas relacionados com a discussão do tratamento contabilístico dos fenómenos ligados às actividades inseridas no sector agrícola reivindicam a necessidade da existência de um quadro normativo que favoreça o cumprimento dos objectivos e das características da informação financeira. É nessa medida que o nosso trabalho discute os critérios valorimétricos que devem ser adoptados para a mensuração dos factos patrimoniais no âmbito destas actividades, designadamente quanto ao reconhecimento e mensuração dos activos biológicos e dos produtos agrícolas, na base dos conceitos explicitados na IAS 41. Tomando como ponto de partida essa norma, procuramos verificar em que condições é que pode ser adaptável a valorimetria proposta ao caso das empresas agrícolas portuguesas, distinguimos as condições de aplicação em face da estrutura e dimensão das unidades produtivas. Ao desenvolvermos esta abordagem, relacionamo-la, também, com o tratamento contabilístico que deve ser dado aos activos biológicos, nas suas diferentes fases, e aos produtos agrícolas, tomando como referência o plano de contas inserto no POC. Palavras-chave: Activo biológico. Produto agrícola. Justo valor. Capitalização de custos. Informação financeira.Universidade Regional de Blumenau2008-09-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/87710.4270/ruc.20084Revista Universo Contábil; v. 4 n. 1 (2008); 126-1401809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/877/671Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessPires, Amélia Maria MartinsRodrigues, Fernando José Peixinho de Araújo2008-11-18T08:54:51Zoai:ojs.bu.furb.br:article/877Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-18T08:54:51Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR NECESSIDADE DE ADAPTAR E AJUSTAR A IAS 41 AO SECTOR AGRÍCOLA PORTUGUÊS |
title |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
spellingShingle |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR Pires, Amélia Maria Martins Activo biológico. Produto agrícola. Justo valor. Capitalização de custos. Informação financeira. |
title_short |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
title_full |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
title_fullStr |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
title_full_unstemmed |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
title_sort |
NEED FOR ADAPTING AND ADJUSTING IAS 41 TO THE PORTUGUESE AGRICULTURE SECTOR |
author |
Pires, Amélia Maria Martins |
author_facet |
Pires, Amélia Maria Martins Rodrigues, Fernando José Peixinho de Araújo |
author_role |
author |
author2 |
Rodrigues, Fernando José Peixinho de Araújo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pires, Amélia Maria Martins Rodrigues, Fernando José Peixinho de Araújo |
dc.subject.por.fl_str_mv |
Activo biológico. Produto agrícola. Justo valor. Capitalização de custos. Informação financeira. |
topic |
Activo biológico. Produto agrícola. Justo valor. Capitalização de custos. Informação financeira. |
description |
The agricultural sector represents in Portugal a somewhat significant part of Gross Domestic Product in Portugal and has already been the principal sector of economic activity in the country, One consequence of this is that its exploitation has always been structured, and not always with considerations sensitive to market signs, and didn’t deserve special attention in the structuring of its financial information. Entry into the 21st century, into a globalized world where questions related to the standardization of financial information are the order of the day, the problems related to the discussion of accounting methods with phenomena connected to activities inserted into the agricultural sector all vindicate the need for the existence of a standardized method that favors the fulfillment of the objectives and the characteristics of financial information. It is by this measurement that our work discusses the value metrics that must be adapted for measuring the facts related to assets within the scope of these activities, specifically in regard to recognition and measurement of biological assets and agricultural products, based on the concepts set forth in the IAS 41. Starting from that point, using this standard we seek to verify in what conditions the value metric proposal can be made adaptable to Portuguese agricultural companies, and we distinguish the conditions of application in light of the structure and dimension of the units produced. We develop this approach further by relating it with accounting methods that must be applied to biological assets in their different phases, using as a reference the accounts plan inserted in the POC. Keywords: Biological asset. Agricultural product. Fair value. Capitalization of costs. Financial information. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-09-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/877 10.4270/ruc.20084 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/877 |
identifier_str_mv |
10.4270/ruc.20084 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/877/671 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 4 n. 1 (2008); 126-140 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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