Programa

Corporate Financial Reporting

Mestrado Bolonha em Economia

Mestrado Bolonha em Contabilidade

Programa

1. International accounting harmonization: objectives and economic consequences 2. National accounting system (SNC and SNC-AP): framework and main differences 3. Presentation of the Financial Statements and the impact on Financial Statements of: - Changes in accounting policies, estimates and corrections of errors - Events after the balance sheet date 4. Interim Financial Reporting and Operating Segments Reporting 5. Recognition, measurement and disclosure of: -Tangible fixed assets -Intangible assets -Investment properties -Impairment 6. Preparation of the Consolidated Financial Statements 7. Analysis of the quality of accounting information and the role of the different stakeholders in the Financial Reporting Process