6 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 963828.
Lecturer
- Daniel Ferreira de Oliveira (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Knowledge of financial accounting
Objectives
Know and apply the international accounting standards in the business
Program
IAS 12 / NCRF 25 - Income Taxes
- Objective
- Scope
- Definitions
- Tax base
- Recognition of current tax liabilities and current tax assets
- Recognition of deferred tax liabilities and deferred tax assets
- Measurement
- Recognition of current and deferred tax
- Presentation
- Disclosure
- Practical cases
IAS 28 / NCRF 13 - Investments in Associates and Joint Ventures
- Objective
- Scope
- Definitions
- Characterization of investments in associates and joint ventures
- Recognition and measurement
- Proportional consolidation method
- Equity method
- Disclosure
- Practical cases
IFRS 3 / NCRF 14 - Business Combinations
- Objective
- Scope
- Definitions
- Accounting method
- The acquisition method
- Disclosures
- Practical cases
IAS 27 / IFRS 10 / NCRF 15 - Consolidated and Separate Financial Statements
- Objective
- Scope
- Definitions
- Preparation of separate financial statements
- Scope of consolidated financial statements
- Consolidation Procedures
- Disclosure
- Practical cases
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
- Vários, . (0). IFRS Foundation and the IASB. Acedido em 1 de setembro de 2015 em http://www.ifrs.org/Home.htm
- Vários, . (0). Ordem dos Técnicos Oficiais de Contas. Acedido em 1 de setembro de 2015 em http://www.otoc.pt
- Vários, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 1 de setembro de 2015 em http://www.oroc.pt
Teaching Method
Attending classes
Resolution of practical cases
Software used in class
