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Advanced Financial Reporting

Advanced Financial Reporting

Code	15000
Year	1
Semester	S2
ECTS Credits	6
Workload	OT(15H)/TP(30H)
Scientific area	Accounting
Entry requirements	none
Learning outcomes	This course is an advanced unit in financial accounting which deals with accounting for business operations conducted through a corporate group. The main focus is on the accounting techniques used to prepare consolidated financial statements for a corporate group. This course also aims to understand the accounting harmonization process in the international context. Understand the procedures associated with setting up groups of companies and consolidating accounts. Understand what kind of research can be carried out in this area and analyze some of the most recent developments.
Syllabus	1 – International Accounting Harmonization and Portuguese Accounting Standards. 2 - Groups of companies and corporate transactions 3 – Conceptual Framework and Consolidated Financial Statements 4 – Business combinations and usefulness of Consolidated Financial Statements 5 – Research in Financial Accounting 6 – Recent developments in Financial and Non-Financial Reporting
Main Bibliography	- 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. - LOPES, C. R.: (2017) - CONSOLIDAÇÃO DE CONTAS – De acordo com o SNC e as Normas Internacionais (IAS/IFRS); 3ª Ed., Edições Sílabo, Lisboa. - LOPES, C. R.: 1ª Edição (2017) – CASOS PRÁTICOS - CONSOLIDAÇÃO DE CONTAS – De acordo com o SNC e as Normas Internacionais (IAS/IFRS); Edições Sílabo, Lisboa. - RODRIGUES, J.; (2021); SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA EXPLICADO (8ª Edição); Porto Editora. - SILVA F.V.G., PEREIRA J.M.E. E RODRIGUES L.L., (2006), “Contabilidade das Sociedades”, 12ª Ed.,Plátano Editora.
Language	Portuguese. Tutorial support is available in English.