Supporting Documents

List of supporting documents for the available datasets
Title Description Year of Publication Relevance
Lei_2010_35 Introduces a new simplified reporting standard for micro-entities, the “Accounting and financial reporting standards for micro-entities”. 2010 CB
IES_2011_Rosto IES Form 2011 - Rosto 2011 CB
Commission Recommendation 361, May 6 2003 Defines micro, small and medium-sized enterprises. 2003 CB
Decreto-Lei_2009_158 Revokes the national plan of accounts (POC) and creates the accounting standards system (SNC). 2009 CB, CBHP
Manual Procedimentos CRC CRC Manual - Instrução n.º21/2008 2014 CRC_FRM
Manual_ESA95_ESA2010 Manual on the changes between ESA 1995 and ESA 2010 2014 CRC_FRM


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