| Code |
15517
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| Year |
1
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| Semester |
S1
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| ECTS Credits |
6
|
| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Accounting
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|
Entry requirements |
General knowledge of financial accounting.
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Learning outcomes |
This curricular unit aims to provide the student with a set of knowledge necessary to:
– Understand the international accounting harmonization process and monitor changes in the European and national framework.
- Know how to read and understand the financial statements of companies;
- Know the content and application of standards related to topics of recognized interest and recent development, such as Construction Contracts (NCRF 19 and IAS 11), Income Tax (NCRF 25 and IAS 12); Impairment of fixed assets (NCRF 12 and IAS 36); Bond loans (NCRF 27).
- Understand the operations and rules related to business combinations, mergers and acquisitions.
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Syllabus |
1 - Fundamentals of Financial Accounting
2 - Accounting Standardization and Harmonization
3 - Conceptual Structure and Financial Statements
4 - Study of some Accounting and Financial Reporting Standards
5 - Concentration of business activities
6 - Other Financial Accounting Topics
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Main Bibliography |
- RODRIGUES, J.; (2021); SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA EXPLICADO (8ª Edição); Porto Editora.
- STOLOWY, H., DING, Y and PAUGAM, L. (2020); Financial Accounting and Reporting – A Global Perspective, 6ed. Hampshire, Cengage Learning.
- SCHROEDER R., CLARK M E CATHEY J., (2019), Financial Accounting Theory and Analysis: Text and Cases, 13 Ed, John Wiley & Sons, Inc.
- HARRISON, W.; HORNGREN, C. H.; THOMAS, B. AND SUWARDY, T. (2014). Financial Accounting – International Financial Reporting Standards. 9th Edition, Prentice Hall
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Teaching Methodologies and Assessment Criteria |
Teaching Methodology:
The classes of this Curricular Unit (CU) are theoretical and practical.
Presentation of theoretical concepts followed by practical examples to exemplify their application in specific organizational contexts.
Students are also involved in the various themes through the preparation and presentation of works.
During classes, it is sought to involve all students in the discussion of the works presented in order to stimulate critical analysis.
Evaluation criteria:
The evaluation of this CU includes 3 aspects:
- carrying out a written group work (TG),
- presentation of work (AIT),
- and assessment test (TA)
The final grade is obtained from the following formula:
N= 0,50 TG + 0,10 AIT + 0,40 TA
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Language |
Portuguese. Tutorial support is available in English.
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