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Adaptation of International Accounting Standards: Case of Portugal

In: Accounting and Corporate Reporting - Today and Tomorrow

Author

Listed:
  • Helena Isabel B. Saraiva
  • Maria do Ceu Gaspar Alves
  • Vitor Gabriel

Abstract

This chapter aims to present the results of a broad analysis about the process of accounting standardization in Portugal in order to frame the current situation and the different levels of standardization that characterize it. The methodology followed involves a broad revision of the literature and content analysis on various papers and texts as well on documents directly related with the study topic. It concludes with the identification and characterization of the current levels of accounting standardization and makes reference to the likely scenario of this regulatory framework in the short term. The objective is to understand how the evolution of accounting standards in Portugal has evolved, what the current situation is and its likely evolution in the near future. The chapter is also aimed at contributing to the understanding of the process of adaptation of international accounting standards to the Portuguese reality.

Suggested Citation

  • Helena Isabel B. Saraiva & Maria do Ceu Gaspar Alves & Vitor Gabriel, 2017. "Adaptation of International Accounting Standards: Case of Portugal," Chapters, in: Soner Gokten (ed.), Accounting and Corporate Reporting - Today and Tomorrow, IntechOpen.
    • Handle: RePEc:ito:pchaps:118427
    DOI: 10.5772/intechopen.68732
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    More about this item

    Keywords

    accounting standardization; current normative framework; standardization levels; history of standardization; Portugal;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G0 - Financial Economics - - General

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