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Relato Financeiro Avançado

Código 15527
Ano 1
Semestre S2
Créditos ECTS 6
Carga Horária OT(15H)/TP(30H)
Área Científica Contabilidade
Learning outcomes This curricular unit aims to provide the student with a set of knowledge necessary to:
- understand the components and constraints of equity and the main accounting standards relating to the assets and liabilities of the financial statements.
- know the main requirements to be fulfilled when preparing and preparing the financial and corporate report.
- analyze the main financial statements and the general principles to be applied in the selection of accounting policies.
- know and analyze issues considered as problematic in accounting associated with education, professional practice, strategy, and practice in specific areas.
Syllabus 1. Equity

2. Active and passive elements

3. Financial Reporting and Business Reporting

4. New accounting issues
Main Bibliography Alexander, David; Christopher Nobes (2001). Financial Accounting – An International Introduction. Prentice Hall – Financial Times, Londres.
Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007). Applying International Financial Reporting Standards, 5th E. Wiley.
Gomes, J. e J. Pires (2010). SNC – Sistema de Normalização Contabilística, Teoria e Prática. Ed. Vida Económica.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield (2008). Intermediate Accounting, 13th Ed., Wiley.
Lawrence, S. (1996): International Accounting. 1ª Ed. Thomson Business Press International, Londres.
Mirza, Abbas Ali; Magnus Orrel e Graham J. Holt (2008). IFRS Pratical Implementation Guide and workbook, 2nd Ed Wiley.
Nobes, C.; R. Parker (2002). Comparative International Accounting. 7ª Ed. Prentice Hall Londres.
Rodrigues, J. (2005). Adopção em Portugal das Normas Internacionais Relato Financeiro. 2ª Ed. Lisboa: Áreas Editores.
Rodrigues, J. (2009). SNC explicado. Porto Editora
Language Portuguese. Tutorial support is available in English.
Data da última atualização: 2025-03-13
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