Accounting for Business Groups

Financial Accounting

The teaching methodology used is theoretical-practical and interactive. The program contents are taught through a theoretical exposition accompanied by the presentation of a set of slides prepared by the teacher and made available to students. During the theoretical exposition, student participation is encouraged by asking questions, with the aim of increasing interaction and stimulating reasoning and critical thinking. This theoretical exposition is also accompanied by the discussion and resolution of practical examples, in order to capture students’ constant interest in the subject taught. It is intended that, for each topic of the program, a theoretical presentation will be made, illustrated with examples of practical application. Students are encouraged to actively participate in solving practical cases, either individually or in small groups, which is very important because it allows them to put theoretical concepts into practice.

The aim of this curricular unit is to transmit to students the concepts and accounting procedures related to financial investments, the concentration of business activity and the consolidation of financial statements. Therefore, students should:

– know how the different types of financial investments should be accounted for;

– what is a business combination and the method of accounting to be applied when an entity enters into a combination;

– understand the importance and usefulness of consolidated financial statements as a source of information for decision making.

– define the consolidation perimeter and identify situations of mandatory and waiver of presentation of consolidated accounts;

– Understand and apply the methods and procedures for the consolidation of financial statements;

– Understand the application of deferred taxes within the scope of the consolidation of accounts.

1. Financial Investments

2. Mergers and spin-offs of Companies

3. Concentrations of Business Activities

4. Consolidation of Financial Statements

Knowledge assessment is conducted through a Final Exam.

There will be no oral exams for students with a grade lower than 9.50.

Students with a grade of 9.50 or higher will pass.

NAO