The Financial Reporting Accounting Standard no 26, 2010

Portugal Current 2010

Issued by the Portuguese Government, this standard replaces the 29th Accounting Standard. It adopts the European Commission recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies.

Scope

Environmental

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All companies

Type of instrument

Standard

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners