The Portucel Soporcel Group : the goodwill treatment under the international standards
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/7864 |
Resumo: | The concept of Fair Value is increasingly relevant in the corporate world. For several years that listed companies in Europe and in the U.S. take this concept into consideration when preparing their financial statements, namely when measuring some assets and liabilities such as Financial Assets and Financial Liabilities, Goodwill and Biological Assets. In order to better understand how companies actually fulfill the requirements established by International Standards, this dissertation focuses on the Portucel Soporcel Group and on the accounting treatment of Goodwill, addressing specifically the way the company translates into its financial statements the concept of Fair Value, as well as the methodology used to estimate Goodwill and the corresponding recoverable amount. The Group follows International Standards in the preparation of financial statements and in the treatment of Goodwill, with data being obtained from reliable and renowned sources such as Reuters and being treated in combination with internally generated information, properly validated and periodically revised. |
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The Portucel Soporcel Group : the goodwill treatment under the international standardsThe concept of Fair Value is increasingly relevant in the corporate world. For several years that listed companies in Europe and in the U.S. take this concept into consideration when preparing their financial statements, namely when measuring some assets and liabilities such as Financial Assets and Financial Liabilities, Goodwill and Biological Assets. In order to better understand how companies actually fulfill the requirements established by International Standards, this dissertation focuses on the Portucel Soporcel Group and on the accounting treatment of Goodwill, addressing specifically the way the company translates into its financial statements the concept of Fair Value, as well as the methodology used to estimate Goodwill and the corresponding recoverable amount. The Group follows International Standards in the preparation of financial statements and in the treatment of Goodwill, with data being obtained from reliable and renowned sources such as Reuters and being treated in combination with internally generated information, properly validated and periodically revised.Azenhas, PauloVeritati - Repositório Institucional da Universidade Católica PortuguesaPereira, Mariana Toscana Silva Colares2012-02-15T14:23:33Z201120112011-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.14/7864enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-10-31T01:32:46Zoai:repositorio.ucp.pt:10400.14/7864Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:07:43.204931Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
title |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
spellingShingle |
The Portucel Soporcel Group : the goodwill treatment under the international standards Pereira, Mariana Toscana Silva Colares |
title_short |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
title_full |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
title_fullStr |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
title_full_unstemmed |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
title_sort |
The Portucel Soporcel Group : the goodwill treatment under the international standards |
author |
Pereira, Mariana Toscana Silva Colares |
author_facet |
Pereira, Mariana Toscana Silva Colares |
author_role |
author |
dc.contributor.none.fl_str_mv |
Azenhas, Paulo Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Pereira, Mariana Toscana Silva Colares |
description |
The concept of Fair Value is increasingly relevant in the corporate world. For several years that listed companies in Europe and in the U.S. take this concept into consideration when preparing their financial statements, namely when measuring some assets and liabilities such as Financial Assets and Financial Liabilities, Goodwill and Biological Assets. In order to better understand how companies actually fulfill the requirements established by International Standards, this dissertation focuses on the Portucel Soporcel Group and on the accounting treatment of Goodwill, addressing specifically the way the company translates into its financial statements the concept of Fair Value, as well as the methodology used to estimate Goodwill and the corresponding recoverable amount. The Group follows International Standards in the preparation of financial statements and in the treatment of Goodwill, with data being obtained from reliable and renowned sources such as Reuters and being treated in combination with internally generated information, properly validated and periodically revised. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011 2011 2011-01-01T00:00:00Z 2012-02-15T14:23:33Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.14/7864 |
url |
http://hdl.handle.net/10400.14/7864 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799131747039838208 |