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Auditoria e Análise Financeira

Advanced Topics of Financial Accounting

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Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011

5 ECTS; 1º Ano, 1º Semestre, 41,0 TP , Cód. 30072.

Lecturer

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Basics of financial accounting

Objectives
On completion of this course the students should know and apply the international accounting standards in business contexts.

Program
IAS 1 - Presentation of Financial Statements
IAS 7 - Statement of Cash Flows
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Erros
IAS 10 - Events after the Reporting Period
IAS 11 - Construction Contracts
IAS 12 - Income Taxes
IAS 17 - Leases
IAS 18 - Revenue
IAS 29 - Financial Reporting in Hyperinflationary Economies
IAS 21 - The Effects of Changes in Foreign Exchange Rates
IAS 23 - Borrowing Costs
IAS 24 - Related Party Disclosures
IAS 27 - Consolidated and Separate Financial Statements
IAS 28 - Investments in Associates
IAS 31 - Interests In Joint Ventures
IAS 32 - Financial Instruments: Presentation
IAS 36 - Impairment of Assets
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
IAS 39 - Financial Instruments: Recognition and Measurement
IAS 40 - Investment Property
IAS 41 - Agriculture
IFRS 3 - Business Combinations
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
IFRS 7 - Financial Instruments: Disclosures

Evaluation Methodology
Traditional classes
Resolution of practical cases.
Continuous assessment (mid-term tests) and examination.

Bibliography
(0). IFRS Foundation and the IASB. Acedido em 1 de setembro de 2015 em http://www.ifrs.org/Home.htm
(0). Ordem dos Revisores Oficiais de Contas. Acedido em 1 de setembro de 2015 em http://www.oroc.pt/
(0). Ordem dos Técnicos Oficias de Contas. Acedido em 1 de setembro de 2015 em http://www.otoc.pt/pt/
(2015). Wiley IFRS 2015: Interpretation and Application of International Financial Reporting Standards. New Jersey: Jonh Wiley and Sons Inc

Teaching Method
Resolution of practical cases using international accounting standards.

Software used in class
Not applicable.

 

 

 


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