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. The sharing of relevant professional experiences will be encouraged throughout these activities.
Learning Results
After studying the “Financial Reporting” course, students should be able to:
a) Distinguish provisions from contingent liabilities and contingent assets;
b) Identify and recognize the different types of revenue and the problems associated with them;
c) Understand the criteria for recognizing and measuring investment property;
d) Identify and measure investments in associates and business concentration operations.;
e) Identify and prepare all components of financial and non-financial business reporting.
Program
1. Provisions, Contingent Liabilities and Contingent Assets
2. Revenue from Contracts with Customers
3. Investment Properties
4. Investments in associates
5. Business concentration operations
6. Preparation of financial reporting.
6.1. Statement of cash flows
6.2. Events after the balance sheet date
7. Income taxes.
8. Corporate Financial Reporting
9. Non-financial statement and sustainability information.
10. Interim and segment information.
Internship(s)
NAO
Bibliography
Batista da Costa, C. e Gabriel Correia Alves. (2021). 10.ª Edição. Contabilidade Financeira. Lisboa: Rei dos Livros
Gonçalves, C., Santos, D., Rodrigo, J., e Fernandes, S. (2020). Contabilidade Financeira Explicada – Manual Prático (4.ª ed.). Porto: Vida Económica.
Gomes, João e Jorge Pires (2015). SNC – Sistema de Normalização Contabilística, Teoria e Prática. 5ª Edição. Ed. Vida Económica.
Rodrigues, João (2021). SNC – Sistema de Normalização Contabilística SNC Explicado. 8.ª Edição. Porto. Editora
Kieso, Donald E., Jerry J. Weygandt e Terry D. Warfield (2020): Intermediate Accounting IFRS, 4th Edition, Wiley.
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.