Impacto da introdução das normas internacionais de relato financeiro no Banco de Moçambique

Abstract

Accounting harmonization through the adoption of International Reporting Standards Financial Regulation aims to standardize the accounting and evaluation rules for the different items of the Financial Statements, so that it is easier to comparison, understanding and interpretation of the Financial Statements at the level of international market, or as a guarantee of compliance with the standards and quality of the financial information. The purpose of this monograph is to assess the impact of the introduction of the Standards International Financial Reporting Standards in the economic structure of the Bank of Mozambique. The Bank of Mozambique adopted the International Financial Reporting Standards on 01 January 2008, with the transition date 1 January 2007 and the date of the first reported in International Financial Reporting Standards 31 December 2008. The case study focused on Accounting Policies, Balance Sheet and Statement of Income Results, having made a comparative analysis of the Financial Statements of 2007 and 2008 prepared on the basis of the Chart of Accounts of the Bank of Mozambique and based on International Financial Reporting Standards. IFRS 1 provides guidance for the adoption of International Reporting Standards Financial for the first time. Despite the requirement to present assets and liabilities according to international standards, allows certain exceptions which reduces the difficulties in preparing the initial Financial Statements. The Financial Statements presented in accordance with IFRS report changes significant changes in financial position and economic performance compared to DF`s based on PCBdM, on the other hand there are substantial changes in the policies accounts and in the presentation of the DF`s. On the transition date (01/01/2007), the application of IFRS in the financial statements had a positive overall impact on the Bank's equity in the amount of 416,596 Thousands of Meticais and on the date of the first report (12/31/2008) there was a variation negative results in the order of 1,669,711 Thousands of Meticais, passing from a profit from 208,616 Thousands of Meticais to a loss of 1,461,095 Thousands of Meticais.(Nossa Tradução)