Publication in the Diário da República: Despacho n.º 8060/2020 - 19/08/2020
6 ECTS; 1º Ano, 1º Semestre, 42,0 TP
1. Understand the different treatments of real estate in accounting and their implications for heritage valuation
2. Understand the role accounting plays in the production of economic and financial information.
3. Understand the financial statements and the principles upon which they are based
4. Use the appropriate instruments for the economic and financial analysis of companies (Functional Balance, Ratios, etc.).
5. Undertake an economic and financial analysis of the company.
1. The evolution of Accounting - from national standards to international standards
2. Accounting as management information
3. Significant Financial Statements
4. Principles of Accounting
5. The different classifications of real estate and their implications for accounting valuation
6. The relationship between IAS / IFRS and property valuation standards Part II
7. Functional Balance
8. Cash Flow Statement Analysis Part III
9. Financial Ratios
10. Economic Ratios
11. Economic-Financial Ratios
12. Breakdown of Asset Return Ratio
13. Breakdown of the Return on Equity Ratio
Software used in class