Currículo
Corporate Financial Reporting CFR
Contextos
Groupo: Economia > 2º Ciclo > Parte Escolar > Unidades Curriculares Optativas > Optativa Condicionada 3 e 4
ECTS
6.0 (para cálculo da média)
Objectivos
-Providing the student with knowledge about accounting principles, using the postulate in the international accounting standards issued by the International Accounting Standards Board. -Understand the information reported in the Financial Statements. -Understand the process of consolidation and the information contained in the Consolidated Financial Statements. -Analyze the quality of the accounting information reported by the companies and the role of the different stakeholders in the financial reporting process.
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.
Método de Avaliação
1. Regular Period: Mid-term test (20%) Group work – Seminar (20%) Individual Test – Normal Season (60%) Important Requirements: i) The minimum grade at any of the assessment moments is 8 out of 20 points; ii) To be approved, it requires a final average of 10 out of 20 points. 2. Repeat Period: Individual Test – Repeat Season - Those who completed Regular Period activities (mid-term test + seminar): 50% - Those who did not complete Regular Period activities: 100%
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 129.0
Carga Total -
Bibliografia
Principal
- International financial reporting & analysis : Alexander, D., Jorrissen, A., Hoogendoorn, M., Van Mourik, C., & Kirwan, C. 2020
- Financial accounting and reporting : Elliott, J., & Elliott, B. 2021
- Financial accounting and reporting: A global perspective : Stolowy, H., Ding, Y., & Paigam, L. 2018
- Financial and management accounting: An introduction : Weetman, P. 2019