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Advisor(s)
Abstract(s)
This 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.
Description
Keywords
Directive 2013/34/UE Accounting harmonization New accounting policy SMEs Community directives
Citation
Carvalho, Carla; Pires, Amélia M.M.; Fernandes, Paula O. (2016). Critical analysis of the main changes and expected impacts of transposition of directive 2013/34/UE for Portugal. Gestin. ISSN 1645-2534. 13, p. 11-25
Publisher
Instituto Politécnico de Castelo Branco