The NCP 5 – Tangible Fixed Assets
Study Application Case in Portugal
DOI:
https://doi.org/10.14738/assrj.89.10802Keywords:
NCP 5; SNC-AP; Fixed Assets; IASAbstract
2015 saw an important step in the accounting reform in Portugal. On September 11, 2015, the Accounting Standardization System for Public Administrations (SNC-AP) was approved through Decree-Law No. 192/2015, which revokes the Official Public Accounting Plan (POCP) and establishes an accounting standard aligned with international accounting standards.
The development of this work is based on content analysis focused on Public Accounting Standard 5, NCP 5, which was broken down into the respective chapters of the regulations.
In this way, to reach the objective of the study, work was developed on several themes, which are essentially based on the chapters of NCP 5. In this way, the topics covered are: Objectives, Scope and Definitions, Measurement, Recognition and Derecognition; and, in order to better contextualize and exemplify the practical application of the standard, we will find, at the end of this work, some practical situations.
References
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Ministério das Finanças. (2015a). Decreto-Lei nº 98/2015, de 2 de junho. Aprova o novo Sistema de Normalizaço Contabilítica (SNC)(nº 106), 1ª série, 3470-3493. Diário da República.
Ministério das Finanças. (2015b). Decreto-Lei nº 192/2015, de 11 de setembro. Aprova o sistema de Normalização Contabilística para as Admiinstrações Públicas(nº 178), 1ª série, 7584-7828. Diário da República.
Ministério das Finanças. (2015c). Portaria nº 220/2015, de 24 de julho. Aprova os Modelos de Demonstrações Financeiras no âmbito SNC(nº 262), 1ª Série, 4984- 5018. Diário da República.
Ribeiro, P. C. (2016). Sistema de Normalização Contabilísticas para as Administrações Públicas. Vida Económica.
Secretaria Geral - Ministério das Finanças. (2015a). Aviso nº 8254/2015, de 29 de julho.
Estrutura Concetual(nº 146), 2ª série, 20735-20742. Diário da República.
Secretaria Geral - Ministério das Finanças. (2015b). Aviso nº 8256/2015, de 29 de julho. Normas Contabilísticas e de Relato Financeiro(nº 146), 2ª Série , 20749-20845. Diário da República.
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