Skip navigation
User training | Reference and search service

Library catalog

EDS
b-on
More
resources
Content aggregators
Please use this identifier to cite or link to this item:

acessibilidade

http://hdl.handle.net/10071/13352
acessibilidade
Title: The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal
Authors: Isidro, H.
Pais, C.
Keywords: European Union
IFRS
SNC
Portuguese legislation
EU Accounting Directive No. 2013/34
SMEs
Issue Date: 2017
Publisher: Taylor and Francis
Abstract: We explain the process and documents that internalise the European Union (EU) Directive No. 2013/34 in Portugal. The Portuguese accounting standard setting body, the Comissão de Normalização Contabilística (CNC), is the entity in charge of the preparation and implementation of accounting standards. As such, CNC was responsible for the implementation of the EU Directive in Portugal. The Directive was approved by Decree-Law No. 98/2015 of 2 June 2015, but many important aspects of the Directive had already been adopted in Portugal when a new accounting system, designated Sistema de Normalização Contabilística (SNC), was introduced in 2009. Decree-Law No. 98/2015 of 2 June 2015 amends the SNC system to incorporate news aspects of the 2013 EU Directive. The current accounting rules in Portugal are strongly aligned with IFRS but some differences exist.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/13352
DOI: 10.1080/17449480.2017.1301669
ISSN: 1744-9480
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-33992
Accession number: WOS:000401269300018
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

Files in This Item:
acessibilidade
File Description SizeFormat 
The Role and Current Status of IFRS in the Completion of National Accounting Rules Evidence from Portugal.pdfVersão Editora554.79 kBAdobe PDFView/Open    Request a copy


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Currículo DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.