Open Accesspioneering accounting standardisation and harmonisation process in Portugal: accounting in the insurance sector between 1907 and 1999
Author(s) -
Helena Isabel Barroso Saraiva,
Maria do Céu Gaspar Alves,
Vítor Manuel de Sousa Gabriel
Publication year - 2020
Publication title -
de computis
Language(s) - English
Resource type - Journals
ISSN - 1886-1881
DOI - 10.26784/issn.1886-1881.v17i1.375
Subject(s) - accounting , national accounts , field (mathematics) , management accounting , legislature , process (computing) , business , economics , political science , computer science , law , mathematics , pure mathematics , operating system
This paper presents a historical analysis of insurance accounting during the twentieth century, when the main developments in terms of standardisation in this field of accounting science in the considered geography emerged.The present analysis focused essentially on the legislative basis that can be taken as reference for the field of this branch of Accounting.The results of this study indicate that the first successful attempt at accounting standardisation in Portugal, although of a sectoral nature, may be associated with this economic activity. The historical reasons for the existence of this branch of accounting are also presented.