Teaching Methodologies
Avaliação contínua ou a realização de um exame final.
Learning Results
The aims of the curricular unit are understand the main aspects of accounting and financial reporting of a
company.
The syllabus is structured to develop the knowledge about the accounting standards and financial reporting
required either by Portuguese Accounting Standards or by the International Accounting Standards Board
(IASB).
After the course the students should be able to develop the following competencies:
a) Understand the main aspects concerning the recognition and measurement of current operations,
investment and finance.
b) Identify and understand the main accounting standards concerning to asset and liabilities components of
financial statements, and
c) Prepare the financial statements that are part of financial reporting.
Program
1. The accounting standardization
2. The conceptual framework for the preparation and presentation of financial statements.
3. Recognition and measurement of current operations.
4. Recognition and measurement of investments.
5. Finance operations
6. Equity
7. Closing operations
8. Financial statements
Internship(s)
NAO
Bibliography
Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial
Reporting Standards, First Edition Wiley.
Batista da Costa, C. e Correia Alves, G. (2007). Contabilidade Financeira. Lisboa: Rei dos Livros.
Sistema de Normalização Contabilística (SNC) aprovado pelo DecretoLei
nº 158/2009, de 13 de Julho e
legislação complementar.
Código das Sociedades Comerciais.
Gomes, João e Jorge Pires (2010). SNC – Sistema de Normalização Contabilística, Teoria e Prática. Ed. Vida
Económica.
Gonçalves da Silva, F.V.; J.M. Pereira, L.L. Rodrigues (2006). Contabilidade das Sociedades, 12ª Edição.
Lisboa: Plátano Editora.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield (2008) : Intermediate Accounting, 13th Edition, Wiley