Newsletter SROC


Each time more and more, information is seen as a strategic resource for the organizations.


Considering this paradigm, and with the expectation of their usefulness, PBA prepares a quarterly newsletter. On this page you can find all the editions.


Newsletter - Issue 1: June-2010 | The Organization Model of Financial Information preparers compared with SNC | SNC Some Fiscal Impacts: The particular cases of the expanditure on tangibel fixed assets.

Newsletter - Issue 2: September-2010 | A View on the Framework for Financial Reporting | Taxation of Capital Gains Arising from Sale of Shares held for more than 12 months in the IRS seat

Newsletter - Issue 3: December-2010 | The adoption for the first time of the Accounting Standards and Financial Reporting: The transition date | Article about Taxation

Newsletter - Issue 4: March-2011 | Financial Instruments | Treatment of Passenger Cars and Light Mixed on IRC Seat

Newsletter - Issue 5: June-2011 | Internally Generated Brands | Madeira Zone

Newsletter - Issue 6: September-2011 | After All, what is Accounting | The efect of the Temporal Value of the Money on Taxation: Two Weights and Two Mesurments

Newsletter - Issue 7: December-2011 | The Financial Reporting on the scope off the PME | Government Budger for 2012: A Vision of the Impact on the Societies Taxes

Newsletter - Issue 8: April-2012 | The 1st Aniverssary of de SNC. What Changed? | Fiscal Framework in the specific case of loans of Partners or Shareholders

Newsletter - Issue 9: June-2012 | Equity Method - Inicial launch and Aspects of Business Combinations | Location of Rendered Services on IVA Seat - In the Destination Path of Taxation

Newsletter - Issue 10: September-2012 | The comparability in European Accounting Regulatory Process: The PME e Micro-Entities Case | The Taxation of Interests, Royalties and Dividends

Newsletter - Issue 11: December-2012 | The Comparability in European Accounting Regulatory Process: The particular PME and Micro-Entities cases (continuation) | New Regularization Sheme VAT Credit Doubtful and Uncollectibles.

Newsletter - Issue 12: March-2013 | Beyond Budgeting - Trend or Revolution? | The Taxation on Emigration

Newsletter - Issue 13: June-2013  The conformity between the Accounting and Taxation, the Decicion Making of Managers and the Creation Process off Accounting Standards | Less Capital Gain Tax Regime resulting from Disposal of Social Parts