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This document provides models for financial statements and links them to Portuguese accounting standards (NCRF). It includes models for the balance sheet, income statement, statement of changes in equity, and cash flow statement. The balance sheet model classifies assets and liabilities as current or non-current and includes minimum line items such as property, plant, equipment, intangibles, investments, and inventories. The income statement is presented in either nature or function formats.

Author

Fátima

Language

EN