Corporate Accounting

The curricular unit of “Corporate Accounting” is aimed at understanding the key aspects of accounting and
financial reporting from corporate companies.
The subject is structured to develop the knowledge of different accounting standards and financial reporting
required whether by the Accounting Standards System (CNS) and by the International Accounting Standards
issued by the International Accounting Standard Board (IASB).
It begins by analysing the main components and constraints of equity. The main elements of accounting standards
relating to assets and liabilities in the financial statements are analysed. The study of the objectives and main
financial statements that comprise the financial reporting of a company are studied lastly.

1. Accounting Standardisation
2. Shareholders’ equity
3. Equity changes
a. Nominal equity (NCRF 27)
b. Tresaures shares
c. Equity redution
4. Earnings
a. Accounting for Dividends
b. Accounting policies, changes in accounting estimates and errors (NCRF 4)
5. Liabilities
a. Provisions, contingent liabilities and contingent assets (NCRF 21)
6. Assets
a. Investment property (NCRF 21)
b. Investments in associates (NCRF 13 e NCRF 15)
7. Financial reporting
a. Objectives
b. Cash Flows Statement (NCRF 2)
c. Statement of Change in Equity
d. Events after the Balance Sheet (NCRF 24)

NAO