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Transition impact of a new accounting model: literature review
Catarina Filipa Reis Pinheiro; Sérgio Nuno da Silva Ravara Almeida Cruz; Graça Maria do Carmo AzevedoThe European accounting harmonization process led to the publication of the Regulation (EC) 1606/2002, introducing the obligation to use of IFRS in the consolidated financial statements of publicly traded companies established in EU member states. Also the national accounting standards have changed, approaching these standards, as was the case of Portugal with the implementation of SNC. Based on a qualitative m...
Effect of adopting accounting standardization system NCRF 6 “Intangible Assets”
Helena Maria dos Santos Ferreira; Domingos José da Silva Cravo; Graça Maria do Carmo AzevedoThis study aims to analyse the effect of applyingNCFR 6 – Intangible Assets (NCRF 6) at the time ofthe transition from Portuguese local GAAP (POC) toAccounting Standardization System (SNC), focusing the analysis on the effects on the value of intangible assets, on the financial position, on the performance and on the economic and financial indicators.To accomplish that aim we performed...
Balanced Scorecard - Information System VS Management System
Carla Manuela Teixeira de Carvalho; Graça Maria do Carmo Azevedo;
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