Learning Results
The CU has two main objectives:
1. Knowing the specific accounting in some industries arising from national and international standards.
2. Understand concepts, methods and procedures in accounting of different investments and key aspects of
the consolidation of accounts in accordance with IASB standards adopted by the EU.
Students should acquire the following skills:
• Understand the accounting specificities derived from national standards applying to the public sector and
other national industry standards.
• Understand the rules set by the IASB standards for some industries.
• Identify the types of dependence between companies, which method of accounting is applied in each case
and companies that should consolidate.
• Understand the methodology to prepare consolidated financial statements (CFS), the effects of transactions
between companies and adjustments to determine the financial position and net income of the group.
• Develop and understand the CFS.
Program
Part I. Sector-wide national accounting standards.
Chapter I.1 – Introductory aspects.
Chapter I.2 – The accounting standards of some public industries.
Chapter I.3 – Other industries accounting standards.
Part II. Sector-wide international accounting standards.
Chapter II.1 – Accounting and disclosures related to agricultural activity.
Chapter II.2 – Accounting and disclosures relating to the exploration and evaluation of mineral resources.
Part III. Accounting methods to financial investments, business combinations and consolidation of financial
statements according to IAS/IFRS.
Chapter III.1 – Introductory aspects.
Chapter III.2 – Business combinations.
Chapter III.3 – Consolidation of financial statements.
Chapter III.4 – Investments in associated companies.
Chapter III.5 – Investments in joint ventures.
Internship(s)
NAO
Bibliography
BERNARDES, Arménio Ferreira (2003). Contabilidade Pública e Autárquica – POCP e POCAL. 2ª edição
atualizada. Coimbra: CEFA.
CARVALHO, João Baptista da Costa; FERNANDES, Maria José; TEIXEIRA, Ana (2006). POCAL – Plano Oficial
de Contabilidade das Autarquias Locais – Comentado. Lisboa: Editora Rei dos Livros.
COMISSÃO DE NORMALIZAÇÃO CONTABILÍSTICA (2011). Normalização Contabilística para Entidades do
Setor Não Lucrativo.
Plano Oficial de Contabilidade Pública para o Sector da Educação.
Plano Oficial de Contabilidade do Ministério da Saúde.
Plano Oficial de Contabilidade das Autarquias Locais (inicial e alterações).
EPSTEIN, Barry J. and Jermakowicz, Eva K. (2011). WILEY IFRS 2011: Interpretation and Application of
International Financial Reporting Standards. New Jersey: John Wiley & Sons.
FISCHER, Paul (2009). Advanced Accounting. International Thomson Publishing.
IASB: IAS 21, IAS 27, IAS 28, IAS 31, IFRS 3 (investimentos financeiros)
IASB: IAS 41, IFRS 6 (setoriais)