摘要：From the 1st January 2018 onwards, all the central, regional and local administration services and organisations that do not have the nature, form and designation of a public company, as well as the social security sector and the reclassified public entities, such as the National Health Service, will start to apply the Sistema de Normalização Contabilística - Administração Pública (SNC-AP). The people in charge of accounting for 36 National Health Service entities were interviewed about this change and its implications. On average, the SNC-AP was positively valued, although the POC-MS was considered of more importance. The technical difficulties in this transition are recognized along with the negative impacts on assets and liabilities and the positive impacts on the owner´s equity.
