Learning Results
The main objective of this CU is to provide knowledge to understand the accounting requirements in a context
of business globalization and companies’ internationalization, through understanding the content of IAS/IFRS
and its practical application, with special emphasis on the study of accounting alternatives and valuation rules
contained in the standards. It is intended to meet the growing challenges in having more qualified and more
comprehensive knowledge, essential for a manager to understand the financial statements.
Skills:
1. Understanding the structure of the standards, objectives and who should apply them;
2. Knowing rules to the properly treatment to different accounting events according with IAS / IFRS;
3. Understanding the financial reporting prepared according IAS/IFRS;
4. Knowing the differences from the national standards (SNC), in order to understand the effect in financial
reporting.
Program
I. Introductory framework.
II. Basis of preparation and presentation of financial statements.
III. Income and expenses.
IV. Nonfinancial assets and liabilities.
V. Financial instruments.
VI. Financial Investments.
Internship(s)
NAO
Bibliography
IASB STANDARDS: Conceptual Framework, IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 11, IAS 12, IAS 16, IAS 18,
IAS 19, IAS 20, IAS 23, IAS 26, IAS 32, IAS 36, IAS 38, IAS 39, IAS 40, IFRS 2, IFRS 7. Short reference to IAS 27,
IAS 28, IAS 31 and IFRS 3. Versions published by European Union and available at:
CNC: http://www.cnc.min-financas.pt/0_new_site/IAS_IFRS_UE/sitecnc_IAS.htm
INTERNATIONAL ACCOUNTING STANDARDS BOARD (2012). A Guide through IFRS 2012. London: IASCF.
ISBN: ISBN 978-1-907877-63-6.
MACKENZIE, Bruce; COETSEE, Danie; NJIKIZANA, Tapiwa; CHAMBOKO, Raymond; COLVYAS, Blaise and
HANEKOM, Brandon (2012). WILEY IFRS 2012: Interpretation and Application of International Financial
Reporting Standards. 9th edition. New Jersey: Wiley. ISBN: 978-0470923993.
PRICEWATERHOUSECOOPERS (2011): Manual of accounting – IFRS 2012. London: Kluwer Law International.
ISBN: 9781847669131.
Material de apoio e casos práticos disponibilizados pela docente.