IFRS 15 - qualidade das divulgações

Abstract

The IFRS 15 arose from the convergence project between the IASB and FASB, being of mandatory application since 1 January 2018. The short period of application, led the IFRS Foundation to request analyses on the application of this standard, requiring evidence on the quality of the disclosures, in addition to an overview on the use of the standard by the preparers of financial statements. This study aims, through the analysis of the reports and accounts of listed entities belonging to the construction sector, to collect evidence on the application of the standard regarding the disclosure of disaggregated income. The analysis is based on the answer to three research questions that focus on the choices of income disaggregation criteria, on its relationship with the disclosure within the scope of the information by operating segments disclosed under IFRS 8 and, finally, on the relationship between the income disclosure present in the financial statements when broken down with the other forms of communication of results to shareholders and stakeholders. The main conclusions indicate that the European companies in the construction sector included in the sample mainly use IFRS 8 for income disclosure and that there is not full compliance with the objectives of paragraph 115 of IFRS 15.

Date of Award	7 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)