NCP 1. Structure and Content of Financial Statements an Approach
Journal Title: International Journal of Social Science And Human Research - Year 2022, Vol 5, Issue 04
Abstract
The objective of this standard is to establish the basis for the presentation of financial statements. General purpose financial statements are those intended to meet the needs of users who are not in a position to demand reports prepared to meet their particular information needs. This Standard applies to bodies in the Portuguese Public Administration. This work seeks to highlight the most relevant aspects.
Authors and Affiliations
Pereira, Adalmiro, Vaz, Angela, Andrade, Susana
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