Transformação digital no relato da informação financeira

  • Jorge Manuel Ribeiro da Silva (Student)

Student thesis: Master's Thesis

Abstract

This work, carried out within the scope of the Master's Thesis at Católica Porto Business School, aims to address the technological development of companies' financial reporting. With the appearance of the ESEF (European Single Electronic Format) and the consequent obligation of listed companies to present their financial reporting in XBRL (eXtensible Business Reporting Language), it was noticeable that there was little literature associated with this topic and the appearance of a research opportunity on this matter. As mentioned, there is still not much information regarding the conclusions about the use of XBRL in the presentation of financial statements and, as this will have to be implemented by a significant number of companies based in the EU or in a third country as long as they have listed securities in an EU market, by reading this work, it is intended that one understands the implications that this new language will bring to auditors and what to expect from their work in these companies required to implement this new format.
Date of Award7 Dec 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuísa Anacoreta (Supervisor)

Keywords

  • ESEF
  • European single electronic format
  • XBRL
  • eXtensible business reporting language
  • Financial reporting
  • Audit

Designation

  • Mestrado em Auditoria e Fiscalidade

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