Currículo

Advanced Financial Accounting AFACC

Contextos

ECTS

6.0 (para cálculo da média)

Objectivos

-Understand the accounting treatment of a set of operations that affect the profit or loss of the company. -Understand the accounting treatment of financial instruments, including derivatives. -Provide the knowledge necessary for students to acquire the skills to understand, analyze, and use the financial statements prepared in accordance with the national standards (SNC) and international accounting standards (IAS/IFRS).

Programa

1.Introduction 2.Revenue and construction contracts 3.Grants 4.Employee benefits 5.Deferred taxes 6.Financial instruments a.Accounting standards for financial assets and liabilities b.Derivatives (negotiation and hedging) 7.Leases

Método de Avaliação

Regular Period -30% for the first mid-term test (with minimum 7.5 points); -30% for group work; -40% for test (with minimum 7.5 points). Repeat Period -100% for exam.

Carga Horária

Bibliografia

Principal

• Discretion in accounting for pensions under IAS 19: using the ?magic telescope??: Mark Billings, Christopher O?Brien, Margaret Woods & Dev Vencappa 2017 Accounting and Business Research, 47:2, 123-143, DOI: 10.1080/00014788.2016.1205967
• Financial Accounting: global edition: Short, D., P. Libby and R. Libby, 2016 McGraw Hill.
• Pensions as a form of executive compensation: Goh, L. & L. Yong 2015 Journal of Business Finance & Accounting, 42(9/10), 1154-1187. DOI: 10.1111/jbfa.12162
• The Economics of Accounting for Property Leases: Wong, J. & N. Wong 2016 Accounting horizons, 30 (2), 239-254.DOI: 10.2308/acch-51386
• The standard-setters? toolkit: can principles prevail over bright lines?: Henderson, D. & P. O?Brien 2017 Review of Accounting Studies, 22 (2), 644-676.
• International Financial Reporting Standards 2021: International Accounting Standards Board (IASB) 2021 International Accounting Standards Committee Foundation, London, England

Secundária

Disciplinas de Execução

2024/2025 - 2 Semestre