Contabilidade Financeira Avançada II

Auditoria e Fiscalidade
6 ECTS; 3º Ano, 1º Semestre, 60,0 TP

Lecturer
- Daniel Ferreira de Oliveira

Prerequisites
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.

Objectives
Know and apply the international accounting standards in the business

Program
IAS 12 / NCRF 25 - Income Taxes
IAS 31 / IAS 28 / NCRF 13 - Investments in Associates and Joint Ventures
IFRS 3 / NCRF 14 - Business Combinations
IAS 27 / IFRS 10 / NCRF 15 - Consolidated and Separate Financial Statements

Evaluation Methodology
Resolution of practical cases
Continuous assessment (one test) and final exam

Bibliography
- PKF International, . (2015). IFRS 2015: Interpretation and Application of International Financial Reporting Standards. New Jersey: Jonh Wiley and Sons Inc
- , .(0). IFRS Foundation and the IASB.Acedido em1 de setembro de 2016 em http://www.ifrs.org/Home.htm
- , .(0). Ordem dos Contabilístas Certificados.Acedido em1 de setembro de 2016 em http://www.otoc.pt
- , .(0). Ordem dos Revisores Oficiais de Contas.Acedido em1 de setembro de 2016 em http://www.oroc.pt

Method of interaction
Attending classes
Resolution of practical cases

Software used in class