Pelo Despacho n.º 261/2015-XIX do Senhor Secretário de Estado dos Assuntos Fiscais, de 16 de julho de 2015, foi homologada a seguinte Norma Contabilística para Microentidades do Sistema de Normalização Contabilística, aprovado pelo Decreto-Lei n.º 158/2009, de 13 de julho, alterado pelo Decreto-Lei n.º 98/2015, de 2 de junho:
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