Teaching Methodologies
The theoretical contents of the curricular unit are taught with the exemplification of practical cases, for a practical theoretical approach to all
the syllabus of the curricular unit.
Students are motivated to apply the skills acquired through practical activities, including the analysis and discussion of case studies and
carrying out practical application exercises.
Learning Results
a) Identify and understand the components and constraints of equity;
b) Distinguish between provisions, contingent liabilities and contingent assets;
c) Distinguish between accounting policies, changes in accounting estimates and errors and identify their accounting effects;
d) Identify and prepare the operations associated with the application of results;
e) Distinguish between the effects of events subsequent to the balance sheet date;
f) Prepare the financial statements that make up a company’s financial report;
h) Characterise and interpret the different elements of corporate reporting, with special emphasis on sustainability reporting.
Program
1. Equity operations
2. Provisions, Contingent Liabilities and Contingent Assets
3. Accounting Policies, Changes in Accounting Estimates and Errors
4. Income Appropriation Operations
5. Events After the Balance Sheet Date
6. Financial statements
6.1 Statement of changes in equity
6.2. Cash flow statement
7. Corporate reporting and accountability
7.1 Integrated reporting
7.2 Sustainability report
Internship(s)
NAO
Bibliography
Costa, Carlos Baptista da Costa; Alves, Gabriel Correia (2021). Contabilidade Financeira (10.ª Edição), Rei dos Livros.
Gomes, J.; Pires, J. (2015). Lisboa: Grupo Editorial Vida Económica (5.ª edição). Sistema de Normalização Contabilística – Teoria e Prática
Gonçalves, Cristina; Santos, Dolores; Rodrigo, José; Fernandes, Sant’Ana (2020): Contabilidade Financeira Explicada, 4ª edição. Ed. Vida
Económica.
Rodrigues, J. (2021). Sistema de Normalização Contabilística: Explicado. Editora Almedina (8.ª edição).
Kieso, Donald E., Jerry J. Weygandt e Terry D. Warfield (2021): Intermediate Accounting, 18th Edition, Wiley.
Romano, Javier; Álvarez, José; Fernández, Fernando (2023). Contabilidad de Sociedades, 4.ª Ed. Editorial Centro de Estudios Financieros.
Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas (2019): Applying International Financial
Reporting Standards, 4rd Edition Wiley.