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Título: | Adaptation of International Accounting Standards: Case of Portugal |
Autores: | Saraiva, Helena Alves, Maria‐Céu Gabriel, Vítor |
Palavras Chave: | accounting standardization, current normative framework, standardization levels, history of standardization, Portugal |
Data: | Sep-2017 |
Editora: | Accounting and Corporate Reporting - Today and Tomorrow |
Resumo: | This chapter aims to present the results of a broad analysis about the process of accounting
standardization in Portugal in order to frame the current situation and the different levels of
standardization that characterize it. The methodology followed involves a broad revision of
the literature and content analysis on various papers and texts as well on documents directly
related with the study topic. It concludes with the identification and characterization of the
current levels of accounting standardization and makes reference to the likely scenario of
this regulatory framework in the short term. The objective is to understand how the
evolution of accounting standards in Portugal has evolved, what the current situation is and
its likely evolution in the near future. The chapter is also aimed at contributing to the
understanding of the process of adaptation of international accounting standards to the
Portuguese reality. |
URI: | http://hdl.handle.net/10314/3970 |
ISSN: | 978-953-51-3550-0 |
Aparece nas Colecções: | Capítulo de Livro (ESTG)
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Ficheiros deste Registo:
Ficheiro |
Descrição |
Tamanho | Formato |
Vgabriel_412a.pdf | | 231Kb | Adobe PDF | Ver/Abrir | |
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