| Code |
15527
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| Year |
1
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| Semester |
S2
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Accounting
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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.
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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.
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Syllabus |
1. Equity
2. Active and passive elements
3. Financial Reporting and Business Reporting
4. New accounting issues
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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
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Teaching Methodologies and Assessment Criteria |
The classes of this UC 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 (AT),
- and student evaluation (AA)
The final grade is obtained from the following formula:
N= 0.70 TG + 0.20 AT + 0.10 AA
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Language |
Portuguese. Tutorial support is available in English.
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