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Presentation
Presentation
The Theory of Financial Accounting is inserted within the domain of the scientific area of ¿¿Accounting, with the purpose of understanding the identification and compreenhsion of fundamental concepts inherent to the national and international financial reporting of companies and, also, the presentation of some particular knowledge of recognition and measurement related to elements of the financial statements at an intermediate accounting level.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT172-5103
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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
International Accounting Harmonization Financial Reporting Construction Contracts Financial Instruments Investment Properties Asset Impairment Cost of Borrowing´s Obtained
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Objectives
Objectives
Apprehend fundamental concepts and conceptual aspects related to national and international financial reporting. Aknowladge some particular criteria for recognition and measurement related to elements of the financial statements at the level of intermediate accounting, in accordance with the rules of the Accounting Standardization System (SNC) and the International Accounting Standards Board (IASB). 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
Kieso, D., Weygandt, J., Warfield, T. (2014), Intermediate Accounting, IFRS Edition (2nd Edition), EUA, 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
