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Presentation
Presentation
This course aims to familiarise students with the different types of corporate concentration. Students should acquire the skills to prepare and analyse consolidated financial statements.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULP6983-26291
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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
1. strategies followed by companies to concentrate their business. 2. Primary financial investments (shares, bonds and investment property) and secondary investments (derivatives). 3. Methods of concentrating business activities. 4. Types of mergers. 5. Group consolidation (group, consolidation perimeter, consolidation methods, transposition, consolidation procedures, joint ventures, associates and presentation models).
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Objectives
Objectives
The objectives include: 1st - To understand the nature of business concentrations; 2nd To understand the different types of financial investments; 3rd To understand company merger operations; 4th - From individual financial statements to obtain financial statements for a group of companies; 5th - To learn the methods to be used to obtain consolidated financial statements, in accordance with the underlying practices and theories.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Holding synchronous and asynchronous classes.
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References
References
Beams, F., Anthony, J. & Suzanne, L. (2019). Advanced Accounting, 11th Editiona. EUA: Prentice Hall. Domingos Ferreira (2018). Fusões, Aquisições, Cisões e Outras Reestruturações de Empresas, 1ª Edição, Rei dos Livros Kieso, D.E., Weygandt, J.J. & Warfield, T.D. Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2018). Intermediate Accounting. 15th edition, EUA: Wiley.
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Office Hours
Office Hours
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Mobility
Mobility
No
