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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 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. It is also intended to address accounting issues that differ in the applicability of national and international standards.
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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
ULHT172-14685
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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 Related parts Agriculture and biological assets Environmental matters Earnings per share: basic versus diluted Differences from international standards for the accounting standardization system Entities in general and non-profit sector entities Accounting standardization for micro entities
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Objectives
Objectives
Obtaining skills in: Preparation, analysis and interpretation 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; Analysis, calculation and interpretation of different concepts of company results; Characterize the application of differences in international standards for the accounting standardization system for entities in the non-profit sector; Know and apply the accounting standardization rules for Micro Entities.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Application of practical cases and their representation in the financial statements
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References
References
KIESO, Donald E.; WEYGANDT, Jerry J. (2010), Intermediate Accounting: IFRS 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
