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Mestrado em 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


Basics of financial accounting

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

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.

(2015). Wiley IFRS 2015: 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 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/

Teaching Method
Resolution of practical cases using international accounting standards.

Software used in class
Not applicable.




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