The impact of the adoption of the Accounting Standardisation System in Portuguese construction companies and wholesale trade
In January 2010 a set of new accounting rules named Sistema de Normalização Contabilística (or SNC), changed the Plano Oficial de Contabilidade (or POC). During its transition from POC to SNC, an opening balance is prepared by the entities according to the accounting principles of the Normas Contabi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade do Algarve
2014-05-01
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| Series: | Dos Algarves: A Multidisciplinary e-Journal |
| Subjects: | |
| Online Access: | http://www.dosalgarves.com/revistas/N23/4rev23.pdf |