Encontrados 2 documentos, a visualizar página 1 de 1
Biological Assets: Effect of firm size on standards option
Cunha, Daniela; ISCA-UA; Azevedo, Graça; ISCA-UA; Fernandes, Gilberto; ISCA-UAAgricultural activity covers a diverse range of activities with significant influence in the Portuguese economy. Farming is characterized by the biological transformation process, which has a strong impact on the accounting treatment for biological assets.The existence of an active market may be the solution for some situations. However, fair value measurement might not be reliable. The size of the company dete...
Compliance with the disclosure requirements of the Portuguese Accounting and Fi...
Martins, Helder; ISCA-UA; Oliveira, Jonas; ISCA-UA IMARKE–UMinho; Azevedo, Graça; ISCA-UA GOVCOPP–UAThe notes to financial statements became a priority under the accounting frame of reference: Accounting Normalization System. As a result of a gradual demand from business stakeholders, the disclosure of accounting information and its international comparability and harmonization are critical factors within an organization.Under this context the present study examines the level of disclosure compliance with the...
| Financiadores do RCAAP | |||||||
|
|
|
|
|
|
||