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Financial Reporting and Sustainability

Home / Oferta Formativa / Coimbra Business School / Master / Master in Management Control

Teaching Methodologies

Syllabus topics will be developed using active methods, involving the participation of students and the fostering of a theoretical and practical perspective of accounting issues. We will use examples, exercises and case studies, doing a constant appeal to students’ assessment and discussion, in order to foster critical thinking and vision. We invited one speaker, expert on a selected topic, for one class. The works in group aims to contribute to a greater link between theory and practice and improve research skills.

The periodic evaluation is based on the following components and weights:  (a) Written work group about one of the proposed topics, their presentation and discussion in class – 65%; and (b) Final written exam – 35%.

In the special periods, the evaluation is the written exam to 100% of the classification.

Learning Results

The curricular unit has the following objectives:

  1. Contextualize the accounting requirements resulting from the globalization and internalization of the companies.
  2. Analyze and discuss the new challenges in the preparation of financial information and financial report according the European strategy.
  3. Study some special topics of the accounting standards, to deep the knowledge acquired in the degree, giving special emphasis to the analysis of the alternatives and valuation rules contained in the standards and the consequent impact on the financial statements.
  4. Know the current trends in the corporate reporting, namely on sustainability, corporate governance and integrated reporting.

Program

I. Major financial reporting topics.

  1. Intangible assets.
  2. Revaluation model, the fair value and impairment in assets.
  3. Provisions and contingent liabilities.
  4. Environmental issues.
  5. Financial investments: financial statements individual vs consolidated.

 

  1. Current trends in the corporate reporting and the sustainability.
    1. The Corporate Social Responsibility and Sustainability Reports.
    2. The mandatory Non-financial Statement.
    3. Corporate governance report.
    4. Future of corporate reporting – Integrated Reporting.

Internship(s)

NAO

Bibliography

Bernardi, C. (2020). Implementing Integrated Reporting: Lessons from the Field (SpringerBriefs in Accounting). Springer.

Cruz, I., Pimentel, L., & Jorge, S. (2019). Aplicações de Contabilidade Financeira – Enquadramento teórico e casos prático. Coimbra: Edições Almedina.

Del Baldo, M., Dillard, J., Baldarelli, M.G. & Ciambotti, M. (eds) (2020). Accounting, Accountability and Society: Trends and Perspectives in Reporting, Management and Governance for Sustainability, Series CSR Sustainability, Ethics & Governance. Springer.

Elliott, B., & Elliott, J. (2017). Financial Accounting and Reporting, 18th edition. England: Pearson Education.

Hopwood, A., Unerman, J. & Fries, J. (2010).  Accounting for Sustainability: Practical Insights.  Routledge.

Stolowy, Hervé; Lebas, Michel J. and Ding, Yuan (2013). Financial Accounting and Reporting: a global perspective, 4th edition. London: Cengage Learning.

Thostrup, J. (2014). Investor Oriented Corporate Social Responsibility Reporting. Routledge.