In this work, the Accounting and Financial Reporting Standards (NCRF), which are the central core of the Accounting Standardization System (NCS), starting from the theoretical surroundings of the accounting regulation, through the articulation with taxation, and culminating in the presentation of examples, illustrations and proposals for the resolution of practical cases, to facilitate the understanding of the subjects and motivate readers to the great interest of financial reporting as an instrument fundamental for the analysis of the performance and evaluation of companies. In this work, it is also worth mentioning the implementation of accounting procedures according to the new regulation, which is evidenced by the presentation of numerous practical cases, very close to reality, which facilitate their application to concrete situations of preparation of financial statements.
Published time: February 2011
About the authors:
The great experience and knowledge of the authors in the Accounting area allows them to present and discuss the applicability of NCFR (Accounting Normative for Small and Microentities: implications at the level of financial reporting), using schemes and illustrations to facilitate your understanding.
João Manuel Lopes Gomes, graduated in Business Management from ISLA – Instituto Superior de Línguas e Administração, master’s degree in Management with specialization in Finance from the University of Évora. Specialization in Taxation from the Faculty of Business Economic Sciences of the Portuguese Catholic University.
Jorge Manuel Rodrigues Pires, graduated in Management Informatics and Business Management from ISLA – Instituto Superior de Línguas e Administração, master in Management with specialization in Finance from the University of Évora. Trainee Member of the Order of Statutory Auditors.
Both authors are Official Accountants and Senior Management of Moneris, where they have been in office since 1987, being part of their Accounting and Tax Technical Committees.
They are also trainers in materials related to IAS/IFRS and NCRF.