Relato e Análise das Demonstrações Financeiras

Not applicable

The following teaching-learning methodologies will be used:

1. Expository, using audio-visual means to explain the syllabus;

2. Active, through the resolution of practical cases, reading and analyzing financial statements from real companies and carrying out anindividual or group work.

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

a) Describe the current accounting standardization system, understand the inherent concepts, as well as identify the accounting standardsapplicable to different entities;

b) Identify the financial reporting elements applicable to each entity, including the new ESG reporting demands;c) Prepare the different financial statements;

d) Analyze and interpret the content of the financial statements.

1. Accounting as information system

1.1. Accounting Harmonization and Standardization

1.2. Problems of the diversity of accounting

1.3. Accounting standardization process in Portugal and in the EU

1.4. Main regulatory bodies

2. Accounting standardization system

2.1. Current normalization levels

2.2. Conceptual structure

3. Accountability documents

3.1. Management report

3.2. Mandatory and optional financial statements

3.3. Other reporting documents

3.4. ESG sustainability reporting

4. Other obligations inherent to the accountability process

4.1. Appraisal and deliberation process

4.2. Registration, filing and advertising

4.3. Accountability for tax purposes

4.4. Tax file

5. Interpretation and analysis of financial information

5.1. Financial analysis – object and objectives

5.2. Basic instruments of financial analysis

5.3. Financial analysis methods and techniques

• - Exam, with a weight of 100% in the final grade. - 100.0%

• - Test, with a weight of 50% in the final classification. - 50.0%
• - Individual or group work, accounting for 50% of the final grade. - 50.0%

NAO