Accounting and Auditing of Financial Institutions and Insurance Companies

Master's degree in Auditing and Financial Analysis
3 ECTS; 2º Ano, 1º Semestre, 24,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
At the end of this module students should be familiar with the positioning of credit institutions and insurance companies in the Economic System and be able to identify their individual roles and recognise their respective accountancies.

Program
Introduction Chapter I: Legal Framework of Credit Institutions and Financial Companies (Decree No. 289/92 31 December)
Decree-Law No. 94-B/98 of April 17 (Access to and performance of insurance activity in Portugal)
Chapter II Accounting of insurance companies
Chapter III Accounting and Auditing of Financial Institutions

Evaluation Methodology
Test
Examination

Bibliography
- Cruz, M. (2006). Fundamentos do Processo de Decisão Estratégica na Indústria Seguradora Portuguesa. (Vol. 1). Lisboa: Colibri

Method of interaction
Lectures and case study analysis

Software used in class