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 curricular unit provides the fundamental knowledge needed to understand international accounting standardisation and the Portuguese
Accounting Standardisation System (SNC).
This course aims to
a) Understand the role played by the IASB in international accounting standardisation and its importance for Portuguese and European
standardisation;
b) Identify the main international standardisation bodies, their objectives and their process of drafting and implementing accounting
standards.
c) Understand the objectives of the conceptual framework and identify the main objectives underlying the preparation and presentation of
financial statements;
d) Identify and understand the main accounting standards relating to the assets and liabilities of financial statements; and
financial statements; and
e) Identify and distinguish the main theoretical approaches of modern accounting research.
Program
1 Conceptual framework
1.1 International accounting standardisation
1.2 The IASB conceptual framework
2. Accounting standardisation of assets and liabilities.
2.1 Tangible fixed assets
2.2 Intangible assets
2.3 Investment property
2.4 Non-current assets held for sale
2.5 Impairment of assets
2.6 Provisions, Contingent Liabilities and Contingent Assets
2.7 Borrowing Costs
2.8 Revenue
2.9 Leases
2.10 Employee benefits
2.11 Financial Instruments
2.12 Exploration and evaluation of mineral resources
3. Theoretical framework for accounting research
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.