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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Bibliographic Details
Main Author: Silva, Ana Paula (author)
Other Authors: Fontes, Alexandra (author), Martins, Adelaide (author)
Format: article
Language:eng
Published: 2022
Subjects:
IFRS adoption
Institutionalization
Legitimation
Perceptions
Online Access:http://hdl.handle.net/10400.22/19339
Country:Portugal
Oai:oai:recipp.ipp.pt:10400.22/19339

Internet

http://hdl.handle.net/10400.22/19339

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