Bibliografia
Principal
- McKeith, J. and Collins, B. (2013). Financial Accounting and Reporting, 2nd Edition, Berkshire: McGraw-Hill. Kimmel, Weygandt, Kieso (2015). "Financial Accounting, IFRS Edition", international student version, seventh edition, Wiley :
Secundária
- IASB (2014). International Financial Reporting Standards. www.ifrs.org: