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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >Impairments: Materiality and Fiscal Impact on Cape Verde' Major Contributors
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Impairments: Materiality and Fiscal Impact on Cape Verde' Major Contributors

机译：减值：对佛得角主要贡献者的重要性和财政影响

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摘要

This study aims to evaluate the material level of impairment losses registered by the Cape Verdean companies, as well as to analyze its fiscal impact. For this purpose, we ran the Cape Verdean' accounting standards about this subject and studied the tax procedures on impairment registration in the country. In the empirical study, we performed an analysis of the annual report and accounts for 2012 and 2011 of fifty-seven large companies in Cape Verde. These were the benchmark years for establishing the country's major contributors and the normative framework on impairment' application. Evidences showed that, in its vast majority, companies registered impairment losses, namely on customer debts and inventories. We also found that, empirically, impairment value was materially relevant and had impact on tax level, giving the meaningful association between payed taxes (negative association) and turnover (positive association), and registered impairment. In a future work, already in progress, we intended to verify the impairment registration' during the period between 2013 and 2016. We will also try to understand if there is a greater social responsibility by Cape Verde' major contributors.
机译：这项研究旨在评估佛得角公司注册的减值损失的实质水平，并分析其财务影响。为此，我们运行了佛得角有关此问题的会计准则，并研究了该国减值登记的税收程序。在实证研究中，我们对佛得角的57家大公司的年度报告进行了分析，并对2012年和2011年的账目进行了分析。这些是建立国家主要贡献者的基准年，也是减值适用的规范框架。证据表明，绝大多数公司都记录了减值损失，即客户债务和存货的减值损失。我们还发现，从经验上讲，减值价值具有实质性的关联性，并影响了税率水平，使已付税（负关联）与营业额（正关联）与已记录的减值之间具有有意义的关联。在已经进行的未来工作中，我们打算在2013年至2016年期间验证减值登记。我们还将尝试了解佛得角的主要贡献者是否还有更大的社会责任。

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