1.1 - Esta Norma Contabilística tem como objetivo estabelecer os aspetos de reconhecimento e mensuração, tidos como os requisitos contabilísticos aplicáveis às microentidades tal como são definidas pelo n.º 1 do artigo 9.º do Decreto-Lei n.º 158/2009, de 13 de julho, na redação dada pelo Decreto-Lei n.º 98/2015, de 2 de junho.
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