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Presentation
Presentation
The Curricular Unit aims to complete knowledge already acquired by students in the preparation and presentation of company accounts reports and their compliance with legal obligations. Special attention is given to the preparation and requirements of the reports of companies with securities admitted to listing and that use IAS / IFRS in the preparation of the financial statements.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 3
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Year | Nature | Language
Year | Nature | Language
3 | Optional | Português
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Code
Code
ULHT172-14684
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
Description of contents Structure of a "Report and Accounts"; Management Report, Corporate Governance Report, Financial Statements and other documents in the rendering of accounts; Events After the Balance Sheet Date; Accounting Policies and Basis of Presentation of Financial Statements; Discontinued operations and non-current assets held for sale.
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Objectives
Objectives
Obtaining skills in: Elaboration (from the point of view of the preparer); Analysis (from the user's point of view); Interpretation (from the point of view of the decision maker) of the Reports and Accounts of companies, mainly those that have securities admitted to listing and that use IAS / IFRS in the preparation of their financial statements. Address accounting issues that differ in the applicability of national and international standards.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Does not apply.
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References
References
KIESO, Donald E.; WEYGANDT, Jerry J.; WARFIELD, Terry D. (2017), Intermediate Accounting: IFRS Edition, 3rd Edition. EUA, Wiley. SHORT, Daniel G. Short; LIBBY, Robert; LIBBY, Patricia A. (2011), Financial Accounting - A Global Perspective. McGraw-Hill, Irwin.
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Office Hours
Office Hours
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Mobility
Mobility
No
