Corporate Accounting

Teaching Methodologies

The theoretical content of the course will be delivered through lectures illustrated with case studies, whenever
possible. Students will be motivated to apply the skills acquired through practical activities, including analysis
and discussion of case studies and exercises. The sharing of relevant professional experience will be
encouraged during these activities.
Continuous assessment, with:
a) Presentation and discussion of a research subject to the themes in which the program is part of the course
(30%)
b) Make a frequency on the subject taught in the semester (70%).

Learning Results

The course of Corporate Accounting aims the transmission of fundamental accounting knowledge needed to
understand the accounts of large corporations. Purposes to study the different elements involved in the
economicfinancial
process of major companies.
In the course of recent changes observed in the accounting world, it is intend to provide specific training on
content and practical application of Accounting Standards System in the context of the issues that are part of
the program

Program

1. The Capital Corporation
Characterization of different types of companies
Accounting aspects of the constitution of companies
2. Modificationsof Capital
Capital Increase (NCRF 27)
Reinstatement of capital
Reduction of capital
Shares own 3. Applicationofresults
Application of results
Accounting Policies, Changes in Accounting Estimates and Errors (NCRF 4)
4. FinancingCompanies
NCRF10 BorrowingCost
NCRF 21 Provisions,
Contingent Liabilities and Contingent Assets
5. Investments
NCRF 11 Investment
Property
NCRF 13 Interests
in Joint Ventures and investments in associates
NCRF 15 Investments
in Subsidiaries and Consolidation
6. Financial Reporting
NCRF 2 Statements
of Cash Flows
Events after the Balance sheet date NCRF
24
Statementofchanges in equity
7. ResizingandDiscontinuanceof Activities
NCRF 14 Business
Combinations
DissolutionandLiquidationofCompanies

Internship(s)

NAO

Bibliography

Código das SociedadesComerciais.
• Comissão Europeia (2003). Regulamento (CE) Nº. 1725/2003 da Comissão de 21 de Setembro de 2003 que
adota certas normas internacionais de contabilidade, nos termos do Regulamento (CE) nº. 1606/2002 do
Parlamento Europeu e do Conselho
• Costa, Baptista& Alves, Gabriel (2013). Contabilidade Financeira. 8ª Edição. Rei dos Livros. Lisboa
• F. V. Gonçalves da Silva; J. M. Esteves Pereira; Lúcia Lima Rodrigues (2006). Contabilidade das Sociedades.
Lisboa: Plátano Editora.
• Gomes, J. M. L. & Pires, J. M. Rodrigues (2010). Sistema de Normalização Contabilística Teoria
e Prática.
Vida Económica. Porto.
• International Accounting Standards Board (IASB). InternationalAccounting Standards (IAS) e IFRS.
• Rodrigues, João (2009). SNC Explicado. Porto Editora. Porto.
• Sistema de Normalização Contabilística (SNC) aprovado pelo DecretoLei
nº 158/2009, de 13 de Julho e
legislação complementar