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Paiva, I. & Carlos, T. (2018). Custo da preparação do relato financeiro: o caso Português. In XXIII Workshop on Accounting and Management Control.

I. C. Paiva and T. Carlos,  "Custo da preparação do relato financeiro: o caso Português", in XXIII Workshop on Accounting and Management Control, 2018

@inproceedings{paiva2018_1732199707691,
	author = "Paiva, I. and Carlos, T.",
	title = "Custo da preparação do relato financeiro: o caso Português",
	booktitle = "XXIII Workshop on Accounting and Management Control",
	year = "2018",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "",
	address = "",
	organization = ""
}

TY  - CPAPER
TI  - Custo da preparação do relato financeiro: o caso Português
T2  - XXIII Workshop on Accounting and Management Control
AU  - Paiva, I.
AU  - Carlos, T.
PY  - 2018
AB  - Regarding accounting harmonization between countries, the accouting standards
pick an important role in financial reporting and for their multiple financial information
stake holders.
Both small and micro-entities are an extremely important segment either
nationally and at European level. There is exclusive standards for this particular kind of
entities in Portugal that intend to suit these smaller businesses own financial reporting
needs.
In this sense, the simplified standards existing in Portugal aim to reduce the
burden that comes from over demanding financial reporting requirements regarding these
smaller entities nature. So, the purpose is to avoid higher disproportionately costs incur
relatively to larger companies.
This study goal is to evaluate the use of simplified standards for this kind of
companies. The analysis is built through the costs perceptions gathered form accountants
on the subject of the simplification coming from this specific standards. The usefulness
of this analysis is relevant and the results obtained from research depict a critical look on
the applicable accounting standards structure in Portugal.
ER  -