Supporting Documents

List of supporting documents for the available datasets
Title	Description	Year of Publication	Relevance
IES_2009_Anexo_A	IES Form 2009 - Annex A	2009	CB
Decreto-Lei_2011_36-A	Approves the “Accounting and financial reporting standards for micro-entities”.	2011	CB
Decreto-Lei_2009_158	Revokes the national plan of accounts (POC) and creates the accounting standards system (SNC).	2009	CB, CBHP
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
Commission Recommendation 361, May 6 2003	Defines micro, small and medium-sized enterprises.	2003	CB

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