Is the word as the same in Brazilian and European Portuguese?

No

While the word "as" functions identically as a feminine plural definite article (the) in both dialects, the answer is "No" because its typical usage as a direct object pronoun (them) differs significantly. In Portugal, using "as" as a pronoun (e.g., Eu as vi) is the standard and natural way to refer to a feminine object. In Brazil, while using "as" as a pronoun is grammatically correct, it is often perceived as very formal; in natural, everyday speech, Brazilians typically replace the pronoun "as" with the subject pronoun "elas" (e.g., Eu vi elas). Additionally, pronunciation differs, as Brazilian Portuguese tends to use more open vowels, whereas Continental Portuguese often features more closed or reduced vowel sounds.

Brazilian Portuguese

1. As meninas estão brincando. (The girls are playing.)
2. Eu vi as fotos. (I saw the photos.)
3. As chaves estão na bolsa. (The keys are in the purse.)
4. As cores são bonitas. (The colors are beautiful.)
5. As alunas estão estudando. (The students are studying.)

Portuguese (Portugal)

1. As raparigas estão a brincar. (The girls are playing.)
2. Eu as vi. (I saw them.)
3. As chaves estão na mala. (The keys are in the bag.)
4. As cores são bonitas. (The colors are beautiful.)
5. As alunas estão a estudar. (The students are studying.)