Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

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Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas;
(2015)
  • Publisher: HRMARS
  • Journal: volume 5,issue 1 January,pages58-71
  • Related identifiers: doi: 10.6007/IJARAFMS/v5-i1/1459
  • Subject: Reporting, Disclosure, Mandatory, Property, Plant, Equipment

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 (Nor... View more
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