| Commission Recommendation 361, May 6 2003 |
Defines micro, small and medium-sized enterprises. |
2003 |
CB |
| Decreto-Lei_2007_8 |
Creates IES, which is a platform allowing firms to fulfill four different reporting duties: to send the annual declaration on accounting and tax information to the Ministry of Finance, the financial statements to the Ministry of Justice and the obligation to provide statistical information to the National Statistics Institute (INE) and to Banco de Portugal. |
2007 |
CB |
| Portaria_2008_8 |
Approves IES New Forms |
2008 |
CB |
| Decreto-Lei_2009_158 |
Revokes the national plan of accounts (POC) and creates the accounting standards system (SNC). |
2009 |
CB |
| Portaria_2009_986 |
Approves IES New Forms for Balance Sheet, Profit and Loss Statement and Cash-Flow Statement |
2009 |
CB |
| IES_2009_Anexo_A |
IES Form 2009 - Annex A |
2009 |
CB |
| IES_2009_Rosto |
IES Form 2009 - Rosto |
2009 |
CB |
| Lei_2010_35 |
Introduces a new simplified reporting standard for micro-entities, the “Accounting and financial reporting standards for micro-entities”. |
2010 |
CB |
| Decreto-Lei_2011_36-A |
Approves the “Accounting and financial reporting standards for micro-entities”. |
2011 |
CB |
| IES_2011_Anexo_A |
IES Form 2011 - Annex A |
2011 |
CB |
