Teaching Methodologies
The student shall develop analysis, synthesis and critique skills within this Course. To obtain these skills, the
following teaching methodologies will be used:
1. Expository, for the theoretical presentation of the subject;
2. Participatory, with resolution and analysis of exercises and case studies;
The assessment is done by Final Exam, consisting in making a written test.
Learning Results
With this curricular unit, our goal is to communicate to students the concepts and procedures related with the
consolidation of financial statements. Therefore, the students should:
– Understand the importance and usability of the consolidated financial statements as a source of information to the
decision-making.
– Define the perimeter of consolidation and identify mandatory decisions and waiving of consolidated accounts
decisions.
– Understand and apply the methods and procedures of consolidation of the financial statements.
– Seize the application of the deferred taxes within the accounts consolidation.
Program
1- Business Combinations – NCRF 14 – Concentrações de atividades empresariais
2- Investments in subsidiaries and consolidation – NCRF 15 – Investimentos em subsidiárias e consolidação
3 – Interests in Joint Ventures and Investments in Associates – NCRF 13 – Interesses em empreendimentos
conjuntos e investimentos em associadas
4 – Translation the financial statement of a subsidiary to the currency of the parent – NCRF 23 – Os efeitos de
alterações em taxas de câmbio
5 – Deferred taxes – NCRF 25 – Income taxes
Internship(s)
NAO
Bibliography
Gomes, João e Pires, Jorge (2010): SNC – Sistema de Normalização Contabilística – Teoria e Prática. Vida
Económica, Porto.
Lopes, Carlos António Rosa (2010): Consolidação de Contas – de acordo com o SNC e Normas Internacionais de
Contabilidade (IAS/IFRS). Edições Sílabo, Lisboa.
Rodrigues, João (2009): Sistema de Normalização Contabilística Explicado. Porto Editora, Porto.
Legislação Nacional e Normas Internacionais de Contabilidade:
Decreto-lei nº 158/2009, de 13 de Julho
NCRF 13 – Interesses em empreendimentos conjuntos e investimentos em associadas
NCRF 14 – Concentrações de Atividades Empresariais.
NCRF 15 – Investimentos em subsidiárias e consolidação
ACEF/1213/12472 — Guião para a auto-avaliação http://www.a3es.pt/si/iportal.php/process_form/print?processId=6c4e…
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NCRF 23 – Os efeitos de alterações em taxas de câmbio
IFRS nº 3 – Business Combinations
IAS 21 – The Effects of Changes in Foreign Exchange Rates
IAS 27 – Consolidated and separate financial statements
IAS 28 – Investments in associates
IAS 31 – Interests in joint venture