Class Financial Report

The Financial Reporting course covers everything from the fundamentals of financial reporting to the analysis and interpretation of financial statements,. Additionally, it explores consolidated financial reporting, ensuring an integrated view of corporate group operations, and addresses the growing importance of sustainability reporting and non-financial information disclosure, responding to current demands for transparency and corporate responsibility. Financial reporting plays a central role in management and decision-making support in organizations of various sizes and sectors, making it essential for professionals in accounting, auditing, financial management, and management control.   

Not applicable

  Module 1: Fundamentals of Financial Reporting Module 2: Financial Statements Module 3: Financial Performance Analysis Module 4: Consolidated Financial Reporting Module 5: Sustainability Reporting and Non-Financial Information Module 6: Limitations and Challenges of Financial Reporting

The teaching and learning methodology combines synchronous and asynchronous interaction modes. Synchronous sessions take place at a pre-scheduled time, where students and instructors interact in real-time via Zoom, enabling collaborative work, group activities, and the application of diverse learning methodologies. Synchronous communication facilitates the clarification of doubts and contextualization of content. Asynchronous communication occurs without the need for real-time interaction, providing flexibility in learning. It includes resources such as discussion forums, email, Moodle, Turnitin, and shared videos. The use of digital tools such as Google for Education (Google Scholar, Docs, Forms, Drive, and Slides), Prezi, and Canva is also planned to complement the learning process.  

Carvalho das Neves, J. (2012). Análise e relato financeiro. Escolar Editora. Comissão de Normalização Contabilística. (s.d.). Sistema de Normalização Contabilística (SNC). Recuperado de www.cnc.min-financas.pt Comissão Europeia. (s.d.). Normas Europeias de Relato de Sustentabilidade (ESRS). Comissão Europeia. Edição Universitária & Almedina. (2022). Códigos tributários (24ª ed.). Almedina. International Accounting Standards Board. (s.d.). IFRS Standards – Bound Volume. IASB. Nogueira Serens, M. C. (2022). Código das sociedades comerciais (39ª ed.). Almedina. Rodrigues, J. (2021). Sistema de Normalização Contabilística (SNC) explicado (8ª ed.). Porto Editora. União Europeia. (2013). Diretiva 2013/34/UE do Parlamento Europeu e do Conselho, de 26 de junho de 2013, relativa aos relatórios financeiros anuais de determinadas formas de empresas. Jornal Oficial da União Europeia. Weygandt, J., Kieso, D., & Kimmel, P. (s.d.). Financial accounting: Tools for business decision making. Wiley.