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Keywords: NCRF 12
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Journal Articles
International Journal of Accounting and Information Management (2025) 33 (4): 624–745.
Published: 07 August 2025
...Jaime Fernandes Teixeira; Amélia Oliveira Purpose The purpose of this study is to analyze the disclosure compliance level of Accounting Standards and Financial Reporting (NCRF) 12, “Impairment of Assets,” in the financial statements of the hundred largest Portuguese companies. Design...
