Portuguese experience with IFRS adoption as perceived by auditors
Purpose: Drawing on the experience of adoption of a model based on the International Financial Reporting Standards (IFRS) by Portuguese non-financial unlisted companies in 2010, called Sistema de Normalização Contabilística (SNC), this paper explores auditors’ perceptions regarding dimensions of rel...
| Autor principal: | |
|---|---|
| Outros Autores: | , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2020
|
| Assuntos: | |
| Texto completo: | http://hdl.handle.net/11328/3063 |
| País: | Portugal |
| Oai: | oai:repositorio.uportu.pt:11328/3063 |