¹Pereira, Adalmiro, ²Vaz, Angela, ³Andrade, Susana

¹ISCAP P.Porto, Portugal

²U. VIGO, Spain, ISCAP. P.Porto, Portugal

³ISCAP P.Porto

DOI : https://doi.org/10.47191/ijsshr/v5-i4-42

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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.

KEYWORDS:

SNC-AP, NCP 1; Financial statements; SNC

REFERENCES

1. Brusca, I.; Caperchione, E.; Cohen, S.; Manes-Rossi, F. (2015). Public Sector Accounting and Auditing in Europe – the Challenge of Harmonization; Palgrave-MacMillan. ISBN: 978-0-230-50655-8.

2. Decree-Law nº 192/2015, of 11 September - Accounting Standardization System for Public Administrations.

VOlUME 05 ISSUE 04 APRIL 2022