Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 39253.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
There are no formal prerequisites. Though a good knowledge of accounting related issues would be helpful.
Objectives
By the end of the module, students should understand the conceptual framework; interpret and apply the principles governing the presentation of financial statements; analyse the cash flow statement; select and apply appropriate accounting policies; understand the accounting treatment of income tax; apply the criteria for the recognition, measurement and presentation of leases; identify situations of asset impairment and apply the relevant accounting procedures; understand and apply the accounting treatment of agricultural activity; analyse the impact of accounting choices on the financial statements; and promote an ethical, rigorous and well-founded approach to the preparation of financial information
Program
Conceptual Framework
NCRF 1 / IAS 1 Presentation of Financial Statements
NCRF 2 / IAS 7 Cash Flow Statements
NCRF 4 / IAS 8 Accounting Policies, Changes and Retrospective Restatements
NCRF 25 / IAS 12 Income Taxes
NCRF 9 / IFRS 16 Leases
NCRF 12 / IAS 36 Impairment of Assets
NCRF 17 / IAS 41 Agriculture
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 examination
2. Non-continuous assessment
- Examination (regular sitting): Written paper (100 per cent)
- Resit examinations and other sittings: Written paper (100 per cent).
- Oral defence: for a final mark higher than 16. Failure to attend will result in a mark of 16 being awarded
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 11 de setembro de 2026 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilístas Certificados. Acedido em 11 de setembro de 2026 em http://www.otoc.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 of practical cases using international accounting standards.
Software used in class
Not applicable.
