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Effect of adopting accounting standardization system NCRF 6 “Intangible Assets”

This 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...