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...

Full description

Bibliographic Details
Main Author: Silva, Ana Paula (author)
Other Authors: Fontes, Alexandra (author), Martins, Adelaide (author)
Format: article
Language:eng
Published: 2020
Subjects:
IFRS adoption
Institutionalization
Legitimation
Perceptions
Online Access:http://hdl.handle.net/11328/3063
Country:Portugal
Oai:oai:repositorio.uportu.pt:11328/3063

Internet

http://hdl.handle.net/11328/3063

Similar Items