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Presentation
Presentation
The course presents the various forms of measurement and recognition in accounting, taking into account international accounting standards and the topics covered.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6982-21819
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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
Conceptual framework. Tangible fixed assets and intangible assets. Revenue including construction contracts and financial assets. Impairment losses. Current and non-current liabilities (bond loans, leases, provisions and deferred taxes).
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Objectives
Objectives
-Understand the theories underlying the recognition and measurement mechanisms of financial accounting. Understand the link between recognition and measurement criteria, presentation models and disclosures with information needs for investor decision-making. Theoretical and practical options regarding the measurement and recognition of balance sheet items
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Teaching methodologies and assessment
Teaching methodologies and assessment
The teaching/learning methodology combines synchronous and asynchronous contact modes. Synchronous sessions take place at pre-established times, where students and lecturers interact in real time in a virtual space via zoom. Asynchronous communication takes place without the need for real-time interaction, allowing students to follow classes regardless of time or location. Well-known examples are video lessons and webinars using chat.
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References
References
KIESO, Donald E.; WEYGANDT, Jerry J. (2020) (4th edition), Intermediate Accounting, IFRS, EUA, Wiley. • Rabaca et al. (2020). Manual de Contabilidade, Teoria e Casos Práticos, IFRS Normas Internacionais de Relato Financeiro. Escolar Editora. • Normas de contabilidade do Financial Accounting Standards Board (FASB). • Normas de contabilidade do International Accounting Standards Board (IASB).
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Office Hours
Office Hours
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Mobility
Mobility
No
