Programa

Corporate Financial Reporting

Mestrado Bolonha em Economia

Mestrado Bolonha em Contabilidade

Programa

Section 1. International accounting harmonization: objectives and economic consequences. Section 2. Financial statements: interrelations, construction, and relevant key standards. - IFRS 18 Presentation and Disclosure in Financial Statements - IAS 8 Basis of Preparation of Financial Statements - IAS 10 Events after the Reporting Period Section 3. Recognition, measurement, and disclosure of main accounting elements. - IAS 16 Property, Plant and Equipment - IAS 38 Intangible Assets - IAS 40 Investment Property - IAS 36 Impairment of Assets - IAS 37 Provisions, Contingent Liabilities and Contingent Assets Section 4. Preparation of the Consolidated Financial Statements Section 5. Main areas linked to accounting research on financial reporting.