We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Property, plant and equipment: The case study of the railway sector in Portugal.
- Authors
MARQUES, Lúcia; PÉREZ-LÓPEZ, José A; ABREU, Rute
- Abstract
This paper intends to analyse the legal framework of the International Accounting Standard (IAS) 16 - Property, Plant and Equipment and its implantation in Portugal. The methodology presented is subdivided in a theoretical analysis, with a literature review, and in an empirical analysis, with a case study (Yin, 2018). The available data provided is based on the annual accounts of the railway sector. The results show that accounting information is substantially different from the globality of the other corporations.
- Subjects
PORTUGAL; RAILROADS; ACCOUNTING laws; CORPORATE accounting; INTERNATIONAL accounting standards; RAILROAD equipment
- Publication
Revista Espacios, 2020, Vol 41, Issue 27, p276
- ISSN
0798-1015
- Publication type
Article