The role and current status of IFRS in the completion of national accounting rules : evidence from the Portugal
Helena Isidro and Cláudio Pais
| Year of publication: |
2017
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|---|---|
| Authors: | Isidro, Helena ; Pais, Cláudio |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 164-176
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| Subject: | European Union | IFRS | SNC | EU accounting Directive No. 2013/34 | Portugal | SMEs | EU-Staaten | EU countries | KMU | SME | Volkswirtschaftliche Gesamtrechnung | National accounts | Bilanzierungsgrundsätze | Accounting standards |