Contabilidade Financeira Avançada

Basic knowledge of Financial Accounting and Taxation.

The following teaching methodologies are used:

1) verbal methodologies (say), using the pedagogical resources: exposure, explanation and dialogue;

2) intuitive methodologies (show), using the pedagogical resources: demonstration and audiovisual;

3) active methodologies (do), using the pedagogical resources: resolution, individual or group, of practical cases.

It is expected that by the end of the curricular unit the student is able to:

a) Identify the accounting standards applicable to each entity based on its characteristics;

b) Perform the accounting treatment for mergers of entities;

c) Consolidate the accounts of groups of entities with direct holdings;

d) Identify situations involving the recognition of deferred taxes and proceed with their recognition.

1 – Introduction to the Accounting Standardization System (ASS)

1.1 – Brief evolution of accounting standardization in Portugal

1.2 – Current standardization levels

1.3 – Legal framework of the ASS

1.4 – Conceptual framework of the ASS

2 – Business Combinations

2.1 – Business combinations: merger and acquisition of control

2.1.1 – Applicable accounting standards

2.1.2 – Definition of business combination

2.1.3 – Applicable accounting method

2.2 – Merger of companies

2.2.1 – Concept of merger

2.2.2 – Merger by incorporation and formation of a new company

2.3 – Consolidated financial statements (CFS)

2.3.1 – Definition of CFS

2.3.2 – Objectives, advantages and limitations of CFS

2.3.3 – Users of CFS

2.3.4 – Role of CFS

2.3.5 – Identification of the reporting entity. Concepts of group, parent company, subsidiary, and associate. Percentage of interest and control

2.3.6 – Initial preparation process for financial statements

2.3.7 – Initial valuation of identifiable assets and liabilities

2.3.8 – Recognition and valuation of acquired goodwill

2.3.9 – Subsequent preparation of CFS

2.3.10 – Accounting treatment of interests in joint ventures

2.3.11 – Accounting treatment of interests in associates

3 – Income Tax

3.1 – Tax calculation methods

3.2 – Permanent and temporary differences

3.3 – Recognition of deferred tax assets and liabilities

NAO