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

1. The approval in the curricular unit can be obtained by two processes:

a) Periodic evaluation, consisting of three tests:

      (1) The first, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;

      (2) The second, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;

      (3) The third will be carried out on the date set for that purpose by the competent body, and will have a weighting          of 30% in the final grade.

      (4) The first and the second test focus on the contents taught until the week preceding its realization;

      (5) For approval, the weighting of the three tests must result in a minimum score of 9,5 values and no minimum            score is required in any test.

b) Evaluation by exam, which consists of an exam on the entire program of the curricular unit, to be carried out in periods: (1) normal, (2) appeal, (3) special or (4) others, which may to be defined by legally and statutory competent bodies, with a minimum classification of 9,5 values for approval.

2. All referred classifications are reported on a scale from zero (0) to twenty (20) values.

3. In any test or in the exam carried out in person, the use of calculating machines with text editing mode will not be allowed.

4. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of the First Cycle of Studies of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of the First Cycle of Studies of Instituto Politécnico de Coimbra.

NAO