Investment grants as transactions without consideration in the acquisition process of tangible fixed assets, in Portuguese Polytechnic Institutes

• Autor(a) principal: Santos, Hugo Lima
• Data de Publicação: 2019
• Outros Autores: Cruz, Sérgio Ravara
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.34624/ei.v0i18.2029

The objective of this article is to highlight the importance of tangible fixed assets in Portuguese Polytechnical Higher Institutions (HEIs) and, on the other hand, to analyze the changes arising from the introduction of the new Accounting Standardization System for Public Administrations (SNC-AP), at the level of subsidy financing as transactions without consideration for the acquisition of these assets.We chose the qualitative methodology, supported by multiple case studies, and analyzed the annual accounts of the polytechnic HEI in the period between 2010 and 2015. With the imminent adoption of SNC-AP, main differences in the recognition and measurement of tangible fixed assets, in relation to the POC-Education, were identified and analyzed.We conclude that tangible fixed assets have great importance in the financial structure of polytechnic HEIs, that investment grants have a high weight on total tangible fixed assets and that investment grants awaiting recognition as income in the financial structure have a negative impact on the financial position of the polytechnic HEI; the positive impact of the adoption of the SNC-AP on the structure of the polytechnic HEI balance sheets, due to the change in the accounting of investment grants (POC-Educação) as transfers without charges (SNC-AP).