摘要：In January 2010 a set of new accounting rules named Sistema de Normalização Contabilística (or SNC), changed the Plano Oficial de Contabilidade (or POC). During its transition from POC to SNC, an opening balance is prepared by the entities according to the accounting principles of the Normas Contabilísticas and the Relato Financeiro (or NCRF). This balance was a guarantee of comparability of the first financial reports in accordance to NCRF. The impact of the first set of accounts of NCRF in the 2009 opening balance was analyzed in wholesale activities and construction companies and this study highlights the significant impact on assets, inventories and liabilities, and also on the debts ratios, solvability and financial autonomy.
