Sistema de normalização contabilística substitui POC
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
Em 13 de Julho de 2009 foi publicado o Decreto-Lei nº 158/2009, que aprovou o Sistema de Normalização Contabilística (SNC) e consequente revogação do Plano Oficial de Contabilidade (POC).
Não obstante este diploma vir na linha de modernização contabilística da UE e de adaptação às normas internacionais de contabilidade do “International Accounting Standards Board” (IASB), foram tidas em consideração as características e especificidades do sistema empresarial português. Assim, o esforço de uniformização comunitária nesta...
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