0186-1042
0186-1042
S0186-10422024000100101
10.22201/fca.24488410e.2024.4682
Mozambique
Portugal
00
03
2024
00
03
2024
69
1
[
2011
86
3
3
747-67
]
[
2022
32
84
84
]
[
1982
]
[
02-0
5-
20
158-9
]
[
2015
23
58-81
]
[
2007
22
3
3
493-509
]
[
2003
28
1
1
1-14
]
[
1978
3
2
2
97-104
]
[
2018
49
10
10
1469-505
]
[
2012
21
1
1
153-82
]
[
2008
13
2
2
]
[
2004
39
2
2
125-54
]
[
2020
49
]
[
2019
5
7
7
8286-304
]
[
22-1
2-
20
15-206
]
[
2006
41
3
3
237-61
]
[
2003
28
1
1
15-35
]
[
2016
20-21
237-60
]
[
1988
24
1
1
1-15
]
[
1980
]
[
2010
3rd
]
[
IFRS Foundation
2021
]
[
2016
]
[
2019
18
1
1
25-49
]
[
2012
21
2
2
343-71
]
[
1998
]
[
2012
]
[
2016
10
4
4
363-79
]
[
2016
10
1
1
63-87
]
[
2007
1
1
1
7-30
]
[
1967
]
[
1983
10
1
1
1-19
]
[
2013
43
2
2
83-111
]
[
2022
18
1
1
15-27
]
[
2007
43
1
1
27-48
]
[
2009
12
57-73
]
[
1996
10
1
1
]
[
2007
39
4
4
290-302
]
[
2020
10
3
3
1-17
]