Accounting for Corporate Restructuring

Teaching methodology:
The development program will be, so far as possible through the use of active methods, involving the
participation of students and the fostering of a theoretical and practical perspective of the issues and an
approach based on the knowhow.
For this, the explanation of the theoretical and conceptual issues will be
combined with the analysis of real cases and teaching problem solving (individual or group), doing a constant
appeal to students’ assessments in order to foster critical thinking and vision.
Evaluation methodologies:
For the assessment of knowledge, students can choose one of the following methods: (a) Working Group with
theoretical and practical approach, choosing a syllabus topic, presented and discussed in class, weighing in at
30%, plus the final exam, weighing 70%. (b) Final written examination. Do not perform oral examinations, and
approved students who obtain a mark equal to or above 10

The UC has the following objectives:
1. Address key aspects of corporate restructuring.
2. Study the accounting treatment of the main forms of corporate restructuring, especially mergers and
acquisitions, joint ventures, obtaining control of companies.
3. Studying philosophy, concepts and methodologies applicable in the preparation of consolidated financial
information, based on the standards of the SNC.
Students should acquire the following skills:
• Know the key aspects of corporate restructuring and what drives them;
• Understand the accounting treatment of major restructuring operations;
• Be able to identify the links between different companies and accounting obligations arising from it;
• Know how to apply the methods and procedures for consolidation by the relations with consolidating society;
• Know the main draw up consolidated financial statements

1. Types of corporate restructuring decisions, advantages, disadvantages, and motivations of each one:
a) Decisions of growth;
b) Decisions of reduction;
c) Decisions of reorganization.
2. Accounting treatment of major restructuring operations:
a) Acquisition of shares;
b) Merger;
c) Spinoff;
d) Joint ventures;
e) Obtaining control through covenants or agreements.
3. Financial statements consolidation:
a) Basic concepts of consolidation and optical of consolidation.
b) Methods and procedures for consolidation integral
method and proportional method.
c) Translation of foreign currency financial statements.
d) Preparation of consolidated financial statements.

NAO

Almeida, Rui M.P.; Almeida, Maria do Céu; Dias, Ana Isabel; Albuquerque, Fábio de; Carvalho, Fernando,
Pinheiro, Pedro (2010). SNC – Casos práticos e exercícios resolvidos. Volume 1. Lisboa: ATF Edições
Técnicas. ISBN: 9789899641211.
Código das Sociedades Comerciais, edição atualizada
Código do IRC, edição atualizada.
Ferreira, Domingos (2002). Fusões, Aquisições e reestruturações de empresas, Volume I, Edições Sílabo.
Megginson, W.; Smart, S.; Lucey, B. (2008). Introduction to corporate finance. Capítulo 17 – Mergers,
acquisitions and corporate control. South Western Cengage Learning.
Rodrigues, João (2009). Sistema de Normalização Contabilística explicado, Capítulos 10 e 24. Porto: Porto
Editora.
Rodrigues, José Azevedo (2005). Práticas de consolidação de contas. Lisboa: Áreas Editora.
Rosa Lopes, C. A. (2010). Consolidação de contas. Lisboa: Edições Sílabo.
Sistema de Normalização Contabilística, edição atualizada.