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16 Inicialmente, no ED de 2008, iam ser os capítulos 1 e 2. any specific IFRS. The Board recognizes that in a limited R
number of cases there may be a conflict between the Con- E
17 No ED de Setembro de 2008 não aparecia como uma ca- ceptual Framework and an IFRS. In those cases where there
racterística fundamental, mas apenas como restrição/cons- is a conflict, the requirements of the IFRS prevail over those V
I
trangimento à informação útil relatada. No “Conceptual of the Conceptual Framework. As, however, the Board will be
Framework for Financial Reporting 2010” (CFFR 2010) a guided by the Conceptual Framework in the development of S
“materiality” surge como característica fundamental subordi- future IFRSs and in its review of existing IFRSs, the number T
nada de certa forma à característica fundamental da “rele- of cases of conflict between the Conceptual Framework and A
vance”. IFRSs will diminish through time. The Conceptual Framework
will be revised from time to time on the basis of the Board’s D
18 “Financial statements are prepared and presented for exter- experience of working with it”(EC). E
nal users by many entities around the world. Although such
financial statements may appear similar from country to 20 “The Conceptual Framework deals with: (a) the objective of fi- C
country, there are differences which have probably been nancial reporting; (b) the qualitative characteristics of useful O
caused by a variety of social, economic and legal circum- financial information; (c) the definition, recognition and meas- N
stances and by different countries having in mind the needs urement of the elements from which financial statements are T
of different users of financial statements when setting na- constructed; and (d) concepts of capital and capital mainte- A
tional requirements. These different circumstances have led nance” (EC).
to the use of a variety of definitions of the elements of finan- B
cial statements: for example, assets, liabilities, equity, income 21 Um DP (“Discussion Paper”) conjunto sobre estas matérias I
and expenses. They have also resulted in the use of different foi emitido no final de 2006, tendo-se seguido, em Maio de L
criteria for the recognition of items in the financial statements 2008, um ED (“Exposure Draft”) contendo dois capítulos da I
and in a preference for different basis of measurement. The nova Estrutura Conceptual proposta. Em Setembro de 2010, D
scopes of the financial statements and the disclosures made foi publicado o documento intitulado “Conceptual Framework A
in them have also been affected. The International Account- for Financial Reporting 2010”. D
ing Standards Board is committed to narrowing these differ- E
ences by seeking to harmonize regulations, accounting 22 Que foi retomada, no essencial, no “Conceptual Framework
standards and procedures relating to the preparation and for Financial Reporting 2010” (CFFR 2010). E
presentation of financial statements. It believes that further
harmonization can best be pursued by focusing on financial 23 Considera-se, de uma forma algo discutível, que a informa- F
statements that are prepared for the purpose of providing in- ção necessária aos demais “stakeholders” é satisfatoria-
formation that is useful in making economic decisions. The mente proporcionada, também, quando as necessidades de I
Board believes that financial statements prepared for this pur- informação dos “capital providers” são preenchidas (embora, N
pose meet the common needs of most users. This is because como se salienta no texto, na categoria de “capital providers” A
nearly all users are making economic decisions, for exam- se encontrem vários “stakeholders” tradicionais). N
ple: (a) to decide when to buy, hold or sell an equity invest- Ç
ment. (b) to assess the stewardship or accountability of 24 Embora consideradas fiáveis. A
management. (c) to assess the ability of the entity to pay and S
provide other benefits to its employees. (d) to assess the se- 25 O que implica sempre significativa subjectividade.
curity for amounts lent to the entity. (e) to determine taxation N.º
policies. (f) to determine distributable profits and dividends. 26 Um exemplo a seguir poderá ser algo semelhante à discus- 107
(g) to prepare and use national income statistics. (h) to reg- são e análise da gestão da entidade que é obrigatória nos
ulate the activities of entities. The Board recognizes, how- USA quando são submetidos dossiês à SEC.
ever, that governments, in particular, may specify different or
additional requirements for their own purposes. These re- 27 Dito de outro modo, implica que a informação financeira é
quirements should not, however, affect financial statements digna de crédito ou digna de confiança.
published for the benefit of other users unless they also meet
the needs of those other users. Financial statements are 28 A comparabilidade continua a ser entendida, quer em termos
most commonly prepared in accordance with an accounting temporais (quando se compara informação do ano N com a
model based on recoverable historical cost and the nominal de anos anteriores numa mesma entidade), quer em termos 11
financial capital maintenance concept. Other models and horizontais (quando se compara informação entre duas enti-
concepts may be more appropriate in order to meet the ob- dades do mesmo sector e num mesmo ano).
jective of providing information that is useful for making eco-
nomic decisions although there are at present no consensus 29 Não confundir relevância com materialidade. A relevância é
for change. This Conceptual Framework has been developed sempre vista na perspectiva da sua utilidade para os utiliza-
so that it is applicable to a range of accounting models and dores/decisores. A materialidade refere-se, em regra, a valo-
concepts of capital and capital maintenance”. (EC) res com impacto na posição financeira ou nos resultados. É
claro que um erro material (porque tem impacto nas contas)
19 “This Conceptual Framework sets out the concepts that un- tem relevância (utilidade) para os utilizadores da informação.
derlie the preparation and presentation of financial state-
ments for external users. The purpose of the Conceptual 30 Entendida agora no CFFR 2010 como uma característica fun- O
Framework is: (a) to assist the Board in the development of damental. u
t
future IFRSs and in its review of existing IFRSs; (b) to assist u
the Board in promoting harmonization of regulations, ac- 31 O CFFR 2010 apenas considera o “cost”. b
counting standards and procedures relating to the presenta- r
tion of financial statements by providing a basis for reducing 32 Ver quadro comparativo acima. o
the number of alternative accounting treatments permitted by
IFRSs; (c) to assist national standard-setting bodies in de- 33 Embora das “basis for conclusions” se possa retirar que o /
veloping national standards; (d) to assist preparers of finan- conceito de “substância sobre a forma” se encontra de certa
cial statements in applying IFRSs and in dealing with topics forma incluído no conceito “faithfull representation”. D
that have yet to form the subject of an IFRS; (e) to assist au- e z
ditors in forming an opinion on whether financial statements 34 Neste modelo reconhecem-se rendimentos e ganhos não e
comply with IFRSs; (f) to assist users of financial statements realizados, o que não era permitido no modelo tradicional ao m
in interpreting the information contained in financial state- custo histórico, baseado na prudência e no princípio da rea- b
ments prepared in compliance with IFRSs; and (g) to provide lização. r
those who are interested in the work of the IASB with infor- o
mation about its approach to the formulation of IFRSs. This 35 Embora neste caso, a ED, como já foi referido, também já as-
Conceptual Framework is not an IFRS and hence does not suma que a materialidade e a análise custo-beneficio, são 2
define standards for any particular measurement or disclo- conceitos transversais que condicionam o reconhecimento e 0
sure issue. Nothing in this Conceptual Framework overrides a mensuração. 1
1