O presente decreto-lei visa proceder à adaptação do Código do Imposto sobre o Rendimento das Pessoas Colectivas, doravante denominado Código do IRC, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de Novembro, na redacção actual, às normas internacionais de contabilidade adoptadas pela União Europeia e ao Sistema de Normalização Contabilística (SNC), aprovado pelo Decreto-Lei n.º 158/2009, de 13 de Julho.
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