N,S,M

English translation: to be filled in if any of the accounting standards named below are used

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Portuguese term or phrase:	N,S,M
English translation:	to be filled in if any of the accounting standards named below are used
Entered by:	Gilmar Fernandes

14:28 Mar 30, 2019

Portuguese to English translations [PRO]
Bus/Financial - Finance (general) / Tax forms/ financial statements from Portugal

Portuguese term or phrase: N,S,M

I am translating some tax/financial statements into English. At the top of some appendices and colums are the letters "N,S,M" or "N,S". For example, a heading will be " identificação da entidade" and a narrow column next to it is "N,S,M". Later on, some rows will be for certain types of income and expenses, and in parenteses next to it, it will say "(N,S)" or "(N,S,M). I have a feeling it has to do with tax periods, or fiscal years, or something obvious but it's not reveling itself as I get further in and I cannot find anything about this anywhere online. Any help is appreciated.

Mauricio F de C KudoZ activity Questions: 2 (1 open) Answers: 0 United States
Local time: 22:23

to be filled in if it uses the accounting standards named below

Explanation:
http://tinyurl.com/y5mgpzl6

[N] Normas Internacionais de Contabilidade,
[S] Sistema de Normalização Contabilística
[M] Norma Contabilística para Microentidades

Atendendo às diferenças existentes em cada um dos normativos contabilísticos presentemente em vigor, nesta edição procurou-se destacar, para cada um dos subquadros do Quadro 05-A, os campos que se destinam a ser preenchidos pelas entidades que utilizem as Normas Internacionais de Contabilidade, o Sistema de Normalização Contabilística e a Norma Contabilística para Microentidades, tendo sido utilizada a nomenclatura “N, S, M” para fazer alusão aos campos que devem ser preenchidos quando são utilizados aqueles
normativos.

Atendendo a que as pequenas e microentidades não têm que divulgar
informação financeira tão completa, ao assinalarem o campo 3 ou 4 deste quadro poderão apresentar demonstrações financeiras mais simplificadas e apresentar divulgações menos exigentes, devendo para isso ter em atenção a nomenclatura indicada no impresso (N, S,M).

Selected response from:

Gilmar Fernandes
United States
Local time: 22:23

Grading comment

Thank you! I suspected it was something along those lines. This is a big help.
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

to be filled in if it uses the accounting standards named below

Gilmar Fernandes

Answers

50 mins confidence:

peer agreement (net): +2

to be filled in if it uses the accounting standards named below

Gilmar Fernandes
United States
Local time: 22:23
Works in field
Native speaker of:

Portuguese,

English
PRO pts in category: 342

Grading comment

Thank you! I suspected it was something along those lines. This is a big help.

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N,S,M

English translation: to be filled in if any of the accounting standards named below are used

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N,S,M

English translation: to be filled in if any of the accounting standards named below are used

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