0186-1042
0186-1042
S0186-10422018000300991
10.22201/fca.24488410e.2018.1615
Portugal
00
00
2018
00
00
2018
63
spe2
991
1013
[
2007
]
[
2007
39
3
3
227-48
]
[
2014
46
1
1
91-107
]
[
2012
]
[
AICPA
1987
]
[
AICPA
1994
]
[
2016
13
2
2
145-66
]
[
2014
3
3
3
128-53
]
[
2016
36
2
2
113-2
]
[
2009
24
1
1
39-57
]
[
2010
6
8
8
26-38
]
[
2007
31
2
2
129-63
]
[
2004
39
3
3
265-88
]
[
2008
23
3
3
333-76
]
[
2006
1-20
]
[
2015
30
8/9
8/9
812-69
]
[
2014
19
1
1
396-455
]
[
2002
19
3
3
365-84
]
[
1995
38
38
34-7
]
[
2003
43
1
1
21-10
]
[
2003
33
3
3
171-85
]
[
CMVM
2014
]
[
2006
11
3
3
303-26
]
[
1992
19
2
2
295-308
]
[
1981
3
3
3
183-99
]
[
2014
58
2-3
2-3
275-326
]
[
1992
67
3
3
462-79
]
[
2008
45
2
2
120-57
]
[
2008
27
1
1
35-66
]
[
2008
43
184-206
]
[
2011
10
2
2
1-22
]
[
2013
30
320-33
]
[
2014
23
4
4
331-56
]
[
2012
13
2
2
133-47
]
[
2015
29
4
4
887-916
]
[
2004
36
345-68
]
[
2002
39
1
1
1-21
]
[
2009
24
7
7
668-87
]
[
2014
5
9
9
109-20
]
[
2010
]
[
2001
31
1-3
1-3
405-10
]
[
2014
19
1
1
506-38
]
[
IASB
2000
]
[
IASB
2015
]
[
ICAEW
1997
]
[
ICAEW
1999
]
[
ICAEW
2011
]
[
1976
3
4
4
305-60
]
[
2016
31
8/9
8/9
770-803
]
[
2013
18
4
4
1088-122
]
[
2005
22
2
2
125-12
]
[
1993
31
2
2
246-71
]
[
1980
2
3
3
193-211
]
[
2008
]
[
2005
13
3
3
205-14
]
[
2000
3
1
1
115-29
]
[
2006
38
4
4
387-104
]
[
2015
60
4
4
757-75
]
[
2013
4
5
5
259-64
]
[
2011
24
3
3
315-44
]
[
1999
12
2
2
237-56
]
[
2014
5
2
2
92-106
]
[
2005
16
1
1
113-33
]
[
2013
28
9
9
838-65
]
[
2003
78
3
3
779-99
]
[
2010
]
[
2013
30
363-83
]
[
2011
26
9
9
817-39
]
[
2009
5
3
3
224
]
[
2017
25
1
1
32-18
]
[
1998
12
3
3
271-82
]
[
2009
19
34
34
121-34
]
[
2010
29
1
1
15-39
]
[
2000
32
4
4
447-78
]
[
1990
169
6
6
56
]
[
2009
]
[
2014
27
7
7
1042-67
]
[
1994
25
97
97
41-53
]
[
1978
53
1
1
112-34
]
[
2017
]