15/01/2019 Resumo I9AWith the internationalization of the goods, services and capital markets and, consequently, the development of the international financial market, coupled with the various problems faced by entities operating in this market, the international community has shown a generalized tendency towards the search for greater transparency, comparability and reliability of the financial information presented, based on the adoption of international accounting standards, with the necessary adjustments, to the detriment of standard practices specific to each country. In this context, and taking into account that several central banks have been trying to incorporate international accounting standards, translated both in the standards of the European System of Central Banks and in the International Financial Reporting Standards (IFRS), Banco de Cabo Verde has, pursuant to its Organic Law, adapted or fully converged its financial statements to International Financial Reporting Standards, with reference to 31 December 2007.In this context, pursuant to Article 42 (1) (n) of Banco de Cabo Verde’s Organic Law, as approved by Law No. 10/VI/2002, dated 15 July, the Executive Board approved Banco de Cabo Verde’s Chart of Accounts, through the Permanent Application Rule, NAP 01/2019, dated 14 January.The Chart of Accounts aims to promote the comparability, reliability, relevance and understanding of financial statements, in accordance with international financial reporting standards (IAS/IFRS).The structure of the Chart of Accounts establishes the concepts underlying Banco de Cabo Verde’s preparation and presentation of financial statements and also aims to assist users in interpreting the financial information disclosed. Partilhar