Communiqué issued by the G20 Information Center, Moscow, 2013 (G20 Information Centre, 2013G20 Information Centre (2013). Communiqué of Meeting of G20 Finance Ministers and Central Bank Governors, Moscow. http://www.g20.utoronto.ca/2013/2013-0216-finance.html http://www.g20.utoronto.ca/2013/2013-021...
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Decree-Law no. 134/2012Portugal. Decree-Law no. 134 (2012, July 29). Revises the structure and composition of the Accounting Standardization Committee, adapting it to the new standardization responsibilities for the public sector. Diário da República, no. 125, Series I., which defines the new organic structure of the Accounting Standardization Commission (CNC), including a committee for the public sector (Portugal, 2012Portugal. Decree-Law no. 134 (2012, July 29). Revises the structure and composition of the Accounting Standardization Committee, adapting it to the new standardization responsibilities for the public sector. Diário da República, no. 125, Series I.) |
Decree-Law no. 192/2015Portugal. Decree-Law no. 192 (2015, September 11). Approves the Accounting Standardization System for Public Administrations (SNC-AP), which includes the conceptual structure of public financial information, the public accounting standards and the multidimensional chart of accounts, respectively set forth in Annexes I to III to this Decree-Law and which form an integral part thereof, and amends (fifth amendment) Decree-Law no. 158/2009 of 13 July, which approves the Accounting Standardization System. Diário da República, no. 178, Series I. of September 11, approving the Accounting Standardization System for Public Administrations (SNC-AP) (Portugal, 2015) |
Decree-Law no. 232/1997Portugal. Decree-Law no. 232 (1997, August 3). Approves the Official Public Accounting Plan, defines its scope and creates the Public Administration Accounting Standardization Committee. Diário da República, no. 203, Series I-A., approving the Official Public Accounting Plan (POCP) of 1997, based on the national accounting standards for Portugal's private sector of 1989 (Portugal, 1997) |
Decree-Law no. 410/1989Portugal. Decree-Law no. 410 (1989, November 21). Approves the Official Accounting Plan. Diário da República, no. 268, Series I., amending the 1989 national accounting standards for the private sector (Portugal, 1989) |
EU Council Directive 2011/85/EUEuropean Union. (2011, November 8). Council Directive 2011/85/EU. Official Journal of the European Union , (306), 41-47. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32011L0085 https://eur-lex.europa.eu/legal-content/...
of November 8, 2011, laying down requirements for the budgetary frameworks of the EU Member States (European Union, 2011Portugal. Decree-Law no. 410 (1989, November 21). Approves the Official Accounting Plan. Diário da República, no. 268, Series I.) |
EU Directive 83/349/ECC of June 13, 1983, on the consolidated accounts of the Member States, also known as the Seventh EU Directive (European Union, 1983European Union. (1983, June 13). Seventh Council Directive 83/349/EEC. Official Journal of the European Union, (157). https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:31983L0349 https://eur-lex.europa.eu/legal-content/...
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The 2012-2016 budgetary strategy document of the Portuguese Ministry of Finance, 2012 |
Document accompanying the public consultation "Towards the application of European Public Sector Accounting Standards (EPSAS) for EU Member States," 2013 |
Law no. 64C/2011Law n. 64C. (2011, December 30). Approves the strategy and procedures to be adopted under the budget framework law, as well as the timetable for their implementation until 2015. Diário da República, no. 250, Series I. of December 30, on the new budgetary framework in Portugal (Portugal, 2011) |
Guidelines for the accounting standardization system, CNC, 2013 |
Book of international public sector accounting standards (2012), translated into Portuguese by the Portuguese Institute of Official Auditors (OROC) |
Ordinance no. 474/2010Ordinance no. 474 (2010, July 1). Establishes the model of vocational training certificate, which, within the scope of the National Qualifications System, is intended to certify the successful completion of a certified training course not included in the National Catalogue of Qualifications. Diário da República, no. 126, Series II., of July 1, approving the "generic guideline on the consolidation of accounts within the administrative public sector" (Portugal, 2010Ordinance no. 474 (2010, July 1). Establishes the model of vocational training certificate, which, within the scope of the National Qualifications System, is intended to certify the successful completion of a certified training course not included in the National Catalogue of Qualifications. Diário da República, no. 126, Series II.) |
Regime of the financial administration of the Portuguese State (Decree-Law no. 155/1992Portugal. Decree-Law no. 155 (1992, July 28). Establishes the State's financial administration regime. Diário da República, no. 172, Series I-A.) (Portugal, 1992Portugal. Decree-Law no. 155 (1992, July 28). Establishes the State's financial administration regime. Diário da República, no. 172, Series I-A.) |
Report of the United Nations General Assembly, 2006United Nations General Assembly (2006). Investing in the United Nations for a stronger Organization worldwide: Detailed report. https://documents.un.org/doc/undoc/gen/n06/346/73/pdf/n0634673.pdf?token=2q58VGil3KTd2m0JKl&fe=true https://documents.un.org/doc/undoc/gen/n...
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EC Report to the European Council and the European Parliament on the application of harmonized public sector accounting standards in the Member States, 2013 |
Accounting standardization system (SNC) adopted for the Portuguese private sector in 2009 (Decree-Law no. 158/2009Portugal. Decree-Law no. 192 (2015, September 11). Approves the Accounting Standardization System for Public Administrations (SNC-AP), which includes the conceptual structure of public financial information, the public accounting standards and the multidimensional chart of accounts, respectively set forth in Annexes I to III to this Decree-Law and which form an integral part thereof, and amends (fifth amendment) Decree-Law no. 158/2009 of 13 July, which approves the Accounting Standardization System. Diário da República, no. 178, Series I., of July 13) |
Six Pack - Package of six measures aimed at strengthening EU governance, 2011 |