Teaching Methodologies
The theoretical contents of the course are taught with examples of practical cases, for a practical theoretical approach to all the syllabus
contents of the course.
Students are encouraged to apply the skills acquired through practical activities, including analysing and discussing case studies and
carrying out practical application exercises.
Theoretical and scientific development skills are promoted by preparing literature review papers.
The sharing of relevant professional experiences will also be encouraged throughout these activities.
Learning Results
This unit has the following learning objectives
a) Identify the main objectives and the main elements that make up the financial statements;
b) Understand the components and conditioning factors of equity;
c) Identify and understand the main objectives and constituents of financial reporting.
d) Prepare all the financial statements that make up a company’s financial report;
e) Identify and recognise the effects of income tax and impairments on the preparation of financial statements.
f) Distinguish between accounting policies, changes in accounting estimates and errors and identify their accounting effects;
g) Distinguish between the effects of events subsequent to the balance sheet date;
h) Characterise corporate reporting, with special emphasis on sustainability reporting; and
i) Identify and discuss the concepts associated with the new accounting and corporate reporting guidelines.
Program
1. Equity
1.1 Constitution and changes in capital
1.2 Treasury shares
1.3 Year results and dividends
1.4 Financial instruments – capital (NCRF 27)
2. Financial Reporting
2.1. Objectives and requirements
2.2 Accounting policies and errors (NCRF 4)
2.3 Impairment of assets (NCRF 12)
2.4 Income taxes (NCRF 25)
2.5. Subsequent events (NCRF 24)
2.6 Cash flows statement (NCRF 2)
2.7 Statement of changes in equity (NCRF 1)
3. Corporate Reporting
3.1 Integrated reporting
3.2 Sustainability reporting
3.3 Reporting and recognising carbon emissions.
4. New accounting guidelines
4.1. Creative accounting and earnings management
4.2 Accounting – education and profession.
4.3 Impression management strategies
Internship(s)
NAO
Bibliography
Alexander, D., Jorissen, A., Hoogendoorn, M., Mourik, C. & Kirwan, C. (2020), International financial reporting & analysis, Cengage.
Costa, C. e Alves, G. (2021). 10.ª Edição. Contabilidade Financeira. Lisboa: Rei dos Livros
Gomes, J. e Pires, J. (2015). SNC – Sistema de Normalização Contabilística, Teoria e Prática. 5ª Edição. Ed. Vida Económica.
Gonçalves, C., Santos, D., Rodrigo, J., e Fernandes, S. (2020). Contabilidade Financeira Explicada – Manual Prático (4.ª ed.). Porto: Vida
Económica.
Kieso, D., Weygandt, J. e Warfield, T. (2020): Intermediate Accounting IFRS, 4th Edition, Wiley.
Kieso, D., Weygandt, J. e Warfield, T. (2021): Intermediate Accounting, 18th Edition, Wiley.
NOBES, C.; Parker, R. (2020): Comparative International Accounting. 14ª Ed. Prentice Hall – International, Londres.
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.