ESTiG - Artigos em Revistas Não Indexados à WoS/Scopus
Permanent URI for this collection
Browse
Browsing ESTiG - Artigos em Revistas Não Indexados à WoS/Scopus by Subject "Accounting harmonization"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
- Critical analysis of the main changes and expected impacts of transposition of directive 2013/34/UE for PortugalPublication . Carvalho, Carla Sofia Teixeira Morais; Pires, Amélia M.M.; Fernandes, Paula OdeteThis study aimed to develop a critical analysis of the changes introduced by Directive 2013/34/U.E. starting from the identification of the main differences and recommended it until now and anticipate the expected impacts of these changes at the level the preparation and dissemination of financial information in Portugal. It was intended to identify the main implications of the transposition of the Directive in the accounting profession and the surrounding (company), particularly with regard to the administrative costs incurred by companies with the preparation of the financial information and on a social level. To answer to the main objectives of the study it was applied a questionnaire to profession in Vila Real and Bragança districts. The results show that the transposition of the new Directive implies greater responsibility for the profession, neglect concepts from international standards and focuses on reducing the burdens on businesses in detriment of the information quality.
- Public accounting in Cape Verde: current situation and future perceptionsPublication . Brito, Carla Virgínia; Pires, Amélia M.M.This article is part of the reform initiated with the publication of the International Public Sector Accounting Standards (IPSAS), although limited to the accounting regulations applicable to the public sector in Cape Verde, with the objective of identifying the degree of implementation and adequacy of the applicable regulation in Cape Verde and the future perception of a possible reform to accounting IPSAS. Its development follows a qualitative methodology, essentially descriptive, with information collected using an interview survey, applied between October and December 2019, by e-mail, to senior technicians of the Public Administration of Cabo Verde. The results point to the existence of some weaknesses and inoperability, resulting from the current regulation, but which are due its low degree of its implementation and not to its inadequacy. They therefore suggest some improvements to update and generalize its implementation, but not a reform, as it has sufficient capacity to meet the needs of the Public Administration in Cape Verde