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Ano Letivo: 2020/21

Contabilidade

Advanced Financial Accounting II

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Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014

6 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 905628.

Lecturer
- Daniel Ferreira de Oliveira (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

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
- 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
IFRS 11 / 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
IFRS 10 / IAS 27 / 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, . (2020). Wiley Interpretation and Application of IFRS Standards 2020. New Jersey: Jonh Wiley and Sons Inc
- Vários, . (0). IFRS Foundation and the IASB. Acedido em 12 de setembro de 2020 em http://www.ifrs.org/Home.htm
- Vários, . (0). Ordem dos Contabilístas Certificados. Acedido em 12 de setembro de 2020 em http://www.otoc.pt/pt/
- Vários, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 12 de setembro de 2020 em http://www.oroc.pt/

Teaching Method
Attending classes
Resolution of practical cases

Software used in class

 

 

 


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