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Presentation
Presentation
The Consolidation of Accounts falls within the domain of the scientific area of ¿¿Accounting, with the purpose of identifying and understanding the fundamental concepts inherent in the presentation of consolidated financial statements by the groups of companies that are useful for the decision-making process of the users of that information, and also the presentation of the essential concepts of definitions, recognition and measurement related to aspects related to intermediate and advanced financial accounting.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 4
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT172-5096
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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
Deferred Taxes in the Individual Financial Statements Concentrations of Business Activities in the Individual Financial Statements Business Combinations and Consolidated Financial Statements Deferred Taxes in the Consolidated Financial Statements Financial Investments in Individual Financial Statements
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Objectives
Objectives
A first objective is to make known some particular criteria for recognition and measurement related to elements of financial statements at the level of intermediate and advanced accounting, in accordance with the standards of the Accounting Standards System (SNC) and the International Accounting Standards Board (IASB) . A second objective is to understand fundamental concepts, conceptual aspects, and recognition and measurement criteria related to business combinations and consequent individual and/or consolidated financial reporting. A final objective is to encourage students' contact with the financial information disclosed by companies.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Hybrid Learning Combination of in-person and online learning experiences that give students greater control over the time, place and pace of learning.
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References
References
Jeter, Debra C. e Chaney, Paul K. (2010), Advanced Financial Accounting 4th Edition, Wiley. International Accounting Standards (IAS) e International Financial Reporting Standards (IFRS) do International Accounting Standards Board (IASB) Sistema de Normalização Contabilístico (SNC) (2009)
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Office Hours
Office Hours
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Mobility
Mobility
No
