Publication in the Diário da República: Despacho n.º 4406/2017 - 22/05/2017
5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 92954.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
There are no formally defined entry requirements.
However, it is important that students have a good grasp of accounting subjects.
Objectives
In an increasingly global business context, students should be familiar with, know how to interpret and use accounting standards. Students should have solid knowledge and complementary to accounting concepts for effective use in decision making.
Program
Conceptual Framework
NCRF 1 / IAS 1 Presentation of Financial Statements
NCRF 2 / IAS 7 Statement of Cash Flows
NCRF 4 / IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
NCRF 9 / IFRS 16 Leases
NCRF 10 / IAS 23 Borrowing Costs
NCRF 12 / IAS 36 Impairment of Assets
NCRF 25 / IAS 12 Income Taxes
Evaluation Methodology
1. Continuous assessment:
- Two tests, each accounting for 50 per cent of the mark.
- Students will pass if their final mark is 9.5 or above (weighted
average).
- Mark defence: for a final mark above 16. Failure to attend will result in
a mark of 16 being awarded
- The remaining students will be admitted to the exam
2. Non-continuous assessment
- Exam (regular sitting): Written paper (100 per cent)
- Resit exams and other sittings: Written paper (100 per cent).
- Oral defence: for a final mark higher than 16. Failure to attend will result in the
award of a mark of 16
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 11 de setembro de 2026 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilistas Certificados. Acedido em 11 de setembro de 2026 em http://www.occ.pt/
- OROC, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 11 de setembro de 2026 em http://www.oroc.pt/
- PKF Inter, . (2023). Wiley 2023 Interpretation and Application of IFRS Standards . New Jersey: Jonh Wiley and Sons Inc
Teaching Method
Resolution and analysis of practical cases with the respective theoretical and practical framework of accounting standards.
Software used in class
N.A
