Sumários
IFRS
21 Setembro 2022, 13:30 • Rita Fuentes Henriques
International Financial Reporting Standards: who must adopt, content and benefits
IFRS Conceptual Framework: objectives, qualitative characteristics, financial statements and elements, recognition, measurement and disclosure.
Recognition: case discussion.
Formative test on IFRS conceptual framework.
Financial reporting framework
15 Setembro 2022, 13:30 • José Gonçalves Pinto
Main international financial reporting standards
Presentation and introduction to financial reporting
14 Setembro 2022, 13:30 • Rita Fuentes Henriques
Presentation.
Course features: learning outcomes, program, evaluation and tasks.
Financial reporting: concept and benefits
Value reporting and dashboards.
Financial reporting standards: why do we need a global framework?