Adoção da IFRS em Angola: um estudo sobre o grau de evidenciação de instrumentos financeiros (IFRS 7) dos bancos angolanos

Abstract

The acceptance of the IFRS standards as bases for disclosure of financial information is increasingly growing worldwide, so the present study aims to evaluate the degree of disclosure of the Angolan banks regarding the financial instruments, emanated in the IFRS 7. An exploratory research of a qualitative nature was carried out, with checklist items to measure the degree of disclosure of Angolan banks in the years 2015 and 2016. It was analyzed, the balance sheet items, qualitative and quantitative derivative financial instruments information, risk management and other items. Of the main results that stands out are the quantitative information of financial instruments that had an increase in disclosure from 69% to 100% between 2015 and 2016, also a very low level of disclosure was verified in the item of sensitivity analysis and other disclosures of risk by the banks, with only 2 banks disclosing. The risk management policy and procedures were the most disclosed item by the banks with 100% degree disclosure. It was also found that foreign banks in Angola are the least that disclose in their reports the mandatory items of IFRS. It was concluded that there was a reasonable improvement in the degree of disclosure of financial instruments from 2015 to 2016 by the banks of Angola.