0186-1042 0186-1042 S0186-10422019000300011 10.22201/fca.24488410e.2018.1673 Portugal 00 06 2019 00 06 2019 64 2 0 0

2002 77 4 4 867-90 2011 51 3 3 609-33 2006 36 1 1 5-27 2008 13 2-3 2-3 168-205 2005 39 1 1 83-128 2003 28 1 1 1-14 1997 24 1 1 3-37 1995 31 1 1 67-92 2008 45 2 2 154-74 2009 2007 62 2 2 697-730 2010 15 1 1 145-78 2015 9 1 1 5-24 2004 39 2 2 125-54 2011 25 2 2 285-314 2009 5 1 1 47-59 2011 7th 2015 90 6 6 2267-303 2006 41 3 3 237-61 2004 3 1 1 1-20 1995 30 2 2 189-207 2006 European Parliament and Council 2002 243 1-4 European Parliament and Council 2013 182 19-75 2008 2010 49 1-2 1-2 161-78 1995 14 1 1 54-106 1988 24 1 1 1-15 1995 4 2 2 235-47 1980 1984 1 2 2 81-99 IASC 1989 IFRS 2010 2013 89 3 3 1115-49 2009 48 2-3 2-3 132-50 2008 83 2 2 447-78 2016 61 1 1 221-38 2015 42 5-6 5-6 555-82 2002 55 1 1 89-118 2010 21 54 54 64-84 2006 36 3 3 233-45 2015 45 5 5 572-601 1989 24 1 1 42-56 2010 49 1 1 179-83 2007 44 1 1 2-31 2009 3.ª 1992 25 1 1 1-65 2001 36 3 3 271-90 2007 43 1 1 27-48 2003 17 3 3 207-21 1990 65 1 1 131-56 2008 46 2 2 240-60 1996 10 1 1 18-37 2008 45 1 1 27-54