Currículo
Corporate Financial Reporting CFR
Contextos
Groupo: Accounting > 2º Ciclo > Parte Escolar > Unidades Curriculares Obrigatórias
ECTS
6.0 (para cálculo da média)
Objectivos
-Understand the national accounting systems (SNC and SNC-AP) in the context of international harmonisation -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
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
Método de Avaliação
Regular Period: -20% for the first mid-term test -20% for group work; -60% for test (with minimum 7.5 points). Repeat Period: -100% for exam.
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 129.0
Carga Total -
Bibliografia
Principal
- International Financial Reporting Standards 2018: International Accounting Standards Board (IASB) 2018 International Accounting Standards Committee Foundation, London, England, 2018.
- Financial Accounting: global edition: Short, D., P. Libby and R. Libby 2016 McGraw Hill.