Tratamento contabilístico das propriedades em regime de locação. O caso da Cervejas de Moçambique

Abstract

The present study intends to know which is the approach used by the companies Mozambican authorities for the accounting treatment of properties under lease and what implications this may have on your financial statements. Specifically, we want to know if the accounting treatment adopted by Cervejas de Moçambique for rental properties is consistent with the substance principle on the form and what possible implications on the financial statements therefrom to result. With regard to the methodology adopted to achieve the established objectives, this This work has as its essential base the study of a case developed in the CDM, through a documentary research and analysis of the financial maps, as well as, the research bibliographic, in the sense of finding theoretical bases that deal with the subject and allowing an adequate scientific framework. The financial information collected at Cervejas de Moçambique allowed us to understand that the The company's financial statements are based on IFRS, and that the treatment accounting assignment to properties under lease is in accordance with IAS 17 and IFRIC-4, which means that it complies with the substance principle about the form, resulting in significant implications for your statements financial institutions. However, some requirements of this standard regarding Disclosure and Presentation of financial information have been omitted from the Report of Accounts. With regard to the Mozambican General Accounting Plan, it does not deal in a clearly and objectively the treatment to be attributed to the goods under lease. However, the new Plan of Accounts, to come into force as of next January, solves the gaps existing, but inherits the subjectivism present in IAS 17. In parallel, the existence of two antagonistic positions within the accountants with regard to the accounting treatment of leases, one of which is the one argues that they should be reflected in the accounts according to their legal form (Continental Europe Doctrine) and the other, which advocates the overlap of the principle of substance on the form (Anglo-Saxon Doctrine), to the detriment of the legal form that lease contracts are covered. The latter has been the most accepted since the issuance of the IAS 17. viiiHowever, The debate on this subject is still going on; some accountants even propose that all leases, both operational and financial, be capitalized, in accordance with in order to remove the subjectivism present in IAS 17 and allow greater uniformity and comparability of the Financial Statements. This seems to be the reasoning that will serve basis for the next revision of IAS 17.(TRADUÇÃO NOSSA)