Corporate

The Essential Corporate Law in Portugal (1)
These are the highlights if you want to know the essential of Corporate Law in Portugal. This entry was drafted by Sousa Machado Ferreira y Asociados for "E-IURE COMPENDIUM" 2018.…

The Impairment Test: What is it? How to do it? Why?
Conventional Wisdom says large corporations accounting are built from the bottom to the top. All starts with P&L ... and the accounting "flows". But how is it possible? Cash is…

What does (materiality) mean in terms of (financial statements)?
Last updated: 5 August 2026. Quick answer. Materiality is a surprisingly indefinite concept at the heart of a discipline built on accuracy. International accounting standards approach it through the principle…

Investor Residence: “The Golden Visa”
Last updated: 5 August 2026. Quick answer. This article describes the investor residence regime introduced by Law 14/2013, of 27 September, popularly known as the Golden Visa, under which non-EU…

We are looking for a project to invest 500K
Through this headline, we would like to announce the launching of the second call of our Investment Program. As it has been already noted, the first call of our program…

Valuation of Discounted Cash Flows: Excel and Calculation Algorithm
The decision to buy or sell a company is crucial in the business sector. A good purchase (paying a reasonable price at the right time) will have satisfactory repercussions on…
