O tratamento contabilístico dos ativos intangíveis: SNC versus SNC-AP

• Autor(a) principal: Silva, Lurdes
• Data de Publicação: 2016
• Outros Autores: Rua, Susana, Quesado, Patrícia
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/11110/1273
• topic: Intangíveis; reconhecimento; mensuração; SNC; SNC-AP

The main objective of this work is to carry out a comparative analysis of accounting for intangible assets under SNC and SNC-AP. The convergence of the both normative regarding the recognition and measurement criteria is not fully. With regard to recognition, is given the possibility, in the public ambit, to an element to be recognized as an asset, even that does not produce future economic benefits to the entity, since they have service potential. As the measurement it relates, in the public sector standard, the model of the revaluation is seen as an alternative to the cost model, this model does not provided the recognition of impairment losses. The findings observed in this study may help the development of others studies related to the framework of a joint analysis of the accounting standards adopted in Portugal.