Supporting Documents

List of supporting documents for the available datasets
Title	Description	Year of Publication	Relevance
Commission Recommendation 361, May 6 2003	Defines micro, small and medium-sized enterprises.	2003	CB
Decreto-Lei_2007_8	Creates IES, which is a platform allowing firms to fulfill four different reporting duties: to send the annual declaration on accounting and tax information to the Ministry of Finance, the financial statements to the Ministry of Justice and the obligation to provide statistical information to the National Statistics Institute (INE) and to Banco de Portugal.	2007	CB
Portaria_2008_8	Approves IES New Forms	2008	CB
IES_2009_Rosto	IES Form 2009 - Rosto	2009	CB
Portaria_2009_986	Approves IES New Forms for Balance Sheet, Profit and Loss Statement and Cash-Flow Statement	2009	CB
Decreto-Lei_2009_158	Revokes the national plan of accounts (POC) and creates the accounting standards system (SNC).	2009	CB, CBHP
IES_2009_Anexo_A	IES Form 2009 - Annex A	2009	CB
Lei_2010_35	Introduces a new simplified reporting standard for micro-entities, the “Accounting and financial reporting standards for micro-entities”.	2010	CB
Decreto-Lei_2011_36-A	Approves the “Accounting and financial reporting standards for micro-entities”.	2011	CB
IES_2011_Anexo_A	IES Form 2011 - Annex A	2011	CB

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