Business combinations under common control
: práticas das empresas portuguesas

  • Ana Catarina Farinha Calisto (Student)

Student thesis: Master's Thesis


In order to study the common practices in Portuguese companies regarding the financial reporting of business combinations under common control, the consolidated and individual reports and accounts of the entities that made up the PSI - Portuguese capital market reference index - in January 2022 were analyzed, as well as those of their subsidiaries if these reports and accounts are available, either on the group's own website or published on the Securities Market Commission website. The objective of the research is to find this type of operations in the reports and accounts and to ascertain by what method the investments, or assets and liabilities in the case of mergers and splits, were recognized in the sphere of the acquiring/incorporating/split-off entity. Once the operations have been identified, it is determined whether or not there are non-controlling interests and whether the operations follow the procedures of the current International Accounting Standards Board project for a future accounting standard. From the research and subsequent analysis of the results, 134 transactions qualifying as business combinations were identified, with a division between transactions that are conclusive as to the method and those that indicate a method, but it is not possible to be 100% sure of the method indicated.
Date of Award7 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)


  • Business combinations under common control
  • Acquisition price method
  • Historic cost method


  • Mestrado em Auditoria e Fiscalidade

Cite this