Impairment losses: the impact of the first-time adoption of the accounting standardization system In Portugal

In 2010, Portuguese unlisted companies started to apply a new accounting frame of reference called Accounting Standardisation System (Sistema de Normalização Contabilística – SNC) based on IAS/IFRS. This paper seeks to analyse the impact of SNC first-time adoption regarding the accounting treatment...

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Bibliographic Details
Main Author: Oliveira, J. (author)
Other Authors: Azevedo, G. (author), Oliveira, B. (author)
Format: article
Language:eng
Published: 2018
Subjects:
Impairment losses
IAS/IFRS-based standards
Accounting
Harmonization
Financial reporting
Online Access:http://hdl.handle.net/10071/16215
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/16215

Internet

http://hdl.handle.net/10071/16215

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