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Auditoria e Fiscalidade

Advanced Financial Accounting II

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6 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 963828.

Lecturer

(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
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, . (2016). IFRS 2016: Interpretation and Application of International Financial Reporting Standards. New Jersey: Jonh Wiley and Sons Inc
(0). IFRS Foundation and the IASB. Acedido em 1 de setembro de 2017 em http://www.ifrs.org/Home.htm
(0). Ordem dos Contabilístas Certificados. Acedido em 1 de setembro de 2017 em http://www.otoc.pt
(0). Ordem dos Revisores Oficiais de Contas. Acedido em 1 de setembro de 2017 em http://www.oroc.pt

Teaching Method
Attending classes
Resolution of practical cases

Software used in class

 

 

 


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