Botelho, Rafaela; Azevedo, Graca; Costa, Alberto; … - In: International Journal of Academic Research in … 5 (2015) 1, pp. 58-71
In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de...