From POCAL to SNC-AP: A Case of a Municipality of the Central Region of Portugal

Abstract

This study focuses on the transition from the OfÏcial Public Accounting Plan (POCP), more specifically, on the transition from one of its sectoral plans, the OfÏcial Local Government Accounting Plan (POCAL) to the
SNC-AP standard. The SNC-AP has had a major impact on public accounting. The main aim of this article is to explain the impact that the implementation of the SNC-AP has had on local authorities. The local authority analyzed
is, according to the Financial Yearbook of Portuguese Municipalities (AFMP), a medium-sized municipality. The municipality that volunteered to take part in the case study is a municipality in the Central region of Portugal. The work will cover subjects such as: the historical evolution of public accounting in Portugal; the POCP and POCAL; the SNC-AP; and the SNC-AP in local authorities.