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Advanced Financial Accountability

Advanced Financial Accountability

Code	14990
Year	1
Semester	S1
ECTS Credits	6
Workload	OT(15H)/TP(30H)
Scientific area	Accounting
Entry requirements	Knowledge of Financial Accounting
Learning outcomes	This curricular unit aims to provide to the student a set of knowledge necessary to: - Understand the process of international accounting harmonisation and follow the changes in the European and national framework. - To know how to read and understand the financial statements of companies; - Know the content and application of standards related to subjects 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 with business combinations, mergers and acquisitions.
Syllabus	1 - Fundamentals of Financial Accounting 2 - Accounting Normalization 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
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
Language	Portuguese. Tutorial support is available in English.