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Books:
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Articles published in the journal of
Portuguese Institute of Statutory Auditores (Ordem dos
Revisores Oficiais de Contas):
New
Rules for Consolidating Accounts in Public Administrative Sector,
(article in Portuguese) October/December 2010;
Deferred Taxes and Consolidation of Financial Statements,
(article in Portuguese)
January/March 2004;
Business Concentration by Mergers
(article in Portuguese)
- Informative Report of Portuguese Institute of Statutory
Auditors (Boletim da Câmara dos Revisores Oficias de Contas), 1º Quarter 1995;
Articles published in the journal of
Portuguese Institute of Certificate Accountants (Ordem dos
Constabilistas Certificados):
Accounying Methods for Financial Stakes and the Degree of
Indebtedness of City Councils,
(article in Portuguese) December 2011;
Accounting
Methods for Financial Holdings in Subsidiaries and Associates,
(article in Portuguese)
March 2011;
Recent changes in standards accounting in the context of the
business combination (SNC-IFRS), (article in
Portuguese) December 2009;
Deferred Taxes and Concentration of Companies,
(article in Portuguese) November 2007;
Equity and Deferred Taxes,
(article in Portuguese)
December 2006;
Consolidation of Financial Statements versus Mergers,
(article in Portuguese)
October 2006;
Divergences
between I.A.S. (NIC), I.F.R.S. (NIRF) and the Portuguese
Legislation in the scope of Consolidation of Financial
Statements,
(article in Portuguese)
July 2005;
Accounting Business Concentration and Goodwill Impairment,
(article in Portuguese)
January 2002;
Accounting
and Fiscal Consolidation,
(article in Portuguese)
January
2001.
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Articles published in others journals:
Postulates on Consolidation of Financial Statements: Optics and
Methods of Consolidation (article in Portuguese) -
Accounting Journal (Jornal de
Contabilidade), March
1999;
Accounting and Legal Aspects of Merger Companies
(article in Portuguese) -
Journal of Accountants and Companies (Jornal do Técnico de Contas e da Empresa), July 1997 and August 1997;
Tax Consolidation / Taxation by Consolidated Profit and
Relations with Accounting Consolidation, (article in
Portuguese) IM - Journal of NERSANT, October 1997;
Equity (article in
Portuguese) - Journal
"IM - Formação - PME", February 1996;
Accounting for Financial Holdings in Subsidiaries and
Associates (article in Portuguese)
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Journal of Accountants and Companies (Jornal do Técnico de Contas e da Empresa), March 1995;
Leasing - Accounting and Tax Aspects (Leasing Company
Optician) (article in Portuguese)
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Journal of Accountants and Companies (Jornal do Técnico de Contas e da Empresa), March 1994;
Leasing (Leasing Company Optician)
(article in Portuguese)
- Journal "IM - Formação - PME", February 1994;
Adjustments and Reclassification for Effects of Consolidation
of Financial Statements, (article
in Portuguese)
Journal of Accountants and Companies (Jornal do Técnico de Contas e da Empresa), March 1992;
The Accounts Consolidation
(article in Portuguese)
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Journal of Accountants and Companies (Jornal do Técnico de Contas e da Empresa), June 1988;
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