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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Isidro, H. & Pais, C. (2017). The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal. Accounting in Europe. 14 (1-2), 164-176
Exportar Referência (IEEE) 
H. O. Isidro and C. A. Pais,  "The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal", in Accounting in Europe, vol. 14, no. 1-2, pp. 164-176, 2017
Exportar BibTeX 
@article{isidro2017_1713912827914,
	author = "Isidro, H. and Pais, C.",
	title = "The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal",
	journal = "Accounting in Europe",
	year = "2017",
	volume = "14",
	number = "1-2",
	doi = "10.1080/17449480.2017.1301669",
	pages = "164-176",
	url = "http://www.tandfonline.com/doi/full/10.1080/17449480.2017.1301669"
}
Exportar RIS 
TY  - JOUR
TI  - The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal
T2  - Accounting in Europe
VL  - 14
IS  - 1-2
AU  - Isidro, H.
AU  - Pais, C.
PY  - 2017
SP  - 164-176
SN  - 1744-9480
DO  - 10.1080/17449480.2017.1301669
UR  - http://www.tandfonline.com/doi/full/10.1080/17449480.2017.1301669
AB  - We explain the process and documents that internalise the European Union (EU) Directive No. 2013/34 in Portugal. The Portuguese accounting standard setting body, the Comissão de Normalização Contabilística (CNC), is the entity in charge of the preparation and implementation of accounting standards. As such, CNC was responsible for the implementation of the EU Directive in Portugal. The Directive was approved by Decree-Law No. 98/2015 of 2 June 2015, but many important aspects of the Directive had already been adopted in Portugal when a new accounting system, designated Sistema de Normalização Contabilística (SNC), was introduced in 2009. Decree-Law No. 98/2015 of 2 June 2015 amends the SNC system to incorporate news aspects of the 2013 EU Directive. The current accounting rules in Portugal are strongly aligned with IFRS but some differences exist.
ER  -