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...

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Detalhes bibliográficos
Autor principal: Silva, Ana Paula (author)
Outros Autores: Fontes, Alexandra (author), Martins, Adelaide (author)
Formato: article
Idioma:eng
Publicado em: 2022
Assuntos:
Texto completo:http://hdl.handle.net/10400.22/19339
País:Portugal
Oai:oai:recipp.ipp.pt:10400.22/19339