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Insight of the accounting regulation and financial reporting system in Angola
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Resumo(s)
Angola reached political stability in 2002 and it is nowadays one of the major economies in the African continent. Everyday, media, magazines and television draw attention to the rapid economic growth in Angola and all opportunities that this territory can bring. Emergent Angolan market has a great potential caused by “the black gold” and its diamonds. However “Angola lives the paradox of all have and need of everything”. Financial reporting is an important source of information to attract new financing and foreign investment in Angola. Hence this system is currently an issue of debate by Angolan authorities. However, ignorance of the accounting regulation and legal frameworks in Angola and the lack of information about accounting, banking, and insurance regulations are weaknesses for companies that want to invest in Angola. Thus, this topic is relevant and useful, as a research topic. This work project aims at identifying the regulatory bodies and the accounting rules in force, and understand the factors which influence the accounting regulation and financial reporting system in Angola. The research is exploratory, adopts the case study methodology, and is based both in primary and secondary data. Using Nobes' framework of classification of countries´ as theoretical background, the work project explores the characteristics of the accounting regulation and financial reporting systemin Angola and adds this country to Nobes' group of “European accounting system”.
Descrição
A Work Project, presented as part as the requirements for the Award of a Masters Degree in Finance from the Nova School in Business and Economics
Palavras-chave
Accounting regulation Financial reporting Continental European accounting systems Tax regulation Stock market Angola