Por uma aproximação do modelo fiscal de aceitação de perdas por imparidade em créditos ao atual paradigma contabilístico

Abstract

Due to the appearance of the new IFRS 9 we feel an urge to analyze the current accounting tax system concerning credit impairment losses, so that we can understand if there is a need of an approximation of the tax model and the accounting framework, in the specific matter of objective impairment losses laid down in the article 28.º-B of the Portuguese corporate income tax code (“Código do Imposto sobre o Rendimento das Pessoas Coletivas”). As feel that the current regime is very strict and we desire an approximation between the two previously mentioned systems, we will develop some suggestive legal changes, respecting the accounting and fiscal principles like the accrual basis, prudence and justice.

Date of Award	8 Oct 2020
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor) & Maria Luisa Anacoreta Correia (Co-Supervisor)