You need to activate javascript for this site.
Menu Conteúdo Rodapé
  1. Home
  2. Courses
  3. Finance and Accounting
  4. Advanced Financial Reporting

Advanced Financial Reporting

Code 15527
Year 1
Semester S2
ECTS Credits 6
Workload OT(15H)/TP(30H)
Scientific area Accounting
Entry requirements In Point 1, of the program of this curricular unit, the heading of Equity is addressed, namely the constitution, increase, reinstatement, reduction, own shares the application of results, and the Financial Instruments. In Point 2, the main accounting standards relating to the assets and liabilities of the financial statements are discussed. In Point 3, Financial Reporting and Corporate Report, the main requirements to be met when preparing and preparing the financial and corporate report are addressed. At this point, the main financial statements and the general principles to be applied in the selection of accounting policies are also analyzed. In Point 4, topics considered as accounting problems associated with education, professional practice, strategy, and practice in specific areas are addressed and analyzed.
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.
Last updated on: 2025-06-12

The cookies used in this website do not collect personal information that helps to identify you. By continuing you agree to the cookie policy.