Teaching Methodologies
The development program will be through the use of active methods, involving the participation of students and the fostering of a theoretical and practical perspective of accounting issues. In the classes we use examples, case studies and teaching problems solving, doing a constant appeal to students’ assessment and discussion, in order to foster critical thinking and vision. The proposed subjects for group works aims to contribute to a greater link between theory and practice and encouraging research.
Learning Results
The objective of this CU is (1) to provide adequate knowledge of the different forms of business combinations, (2) to distinguish types of financial investments and which methods are applicable and (3) the specificities of consolidated financial information, based on IAS / IFRS adopted by the EU.
Students should acquire the following skills:
– Identify a business combination and its accounting implications.
– Identify the types of control between companies and which method is applicable.
– Identify the companies that should consolidate.
– Understand the methodology for the construction of CFS, the effects of transactions between companies that
consolidate and the adjustments needed to determine the financial position and the income of the group.
– Analyze the consolidated financial statements.
Program
- Different ways of business combination – motivations and effects.
2. Investments in associates and joint ventures.
1. Main concepts of IFRS 11 and IAS 28.
2. The purpose of the equity method.
3. Business combinations (IFRS 3).
1. Main concepts of IFRS 3.
2. Method of accounting for business combinations: rules of the acquisition method.
3. Consolidation of financial statements.
1. Main concepts of IFRS 10.
2. Application of the full consolidation method – main operations.
3. Financial Position Statement and Income Statement consolidated – specific lines.
Curricular Unit Teachers
Grading Methods
- - Exam - 60.0%
- - 2 scientific articles - analysis and presentation in class - 40.0%
Internship(s)
NAO
Bibliography
Livros:
Ferreira, D. (2017). Fusões, aquisições, cisões e outras reestruturações de empresas – abordagem estratégica e organizacional. Volume 1. Lisboa: Rei dos Livros. ISBN: 978-989-8823-49-6.
Gallimberti, Carlo; Marra, Antonio; Prencipe, Annalisa (2013). Consolidation. Preparing and Understanding Consolidated Financial Statements under IFRS. Madrid: McGraw-Hill Interamericana de España S.L.
PriceWaterhouseCoopers (2017). Manual of accounting IFRS 2018. London: LexisNexis Butterworths. ISBN: 9780754555735.
Normas:
Decreto-Lei n.º 158/2009, de 13 de julho, revisto pelo Decreto-Lei nº 98/2015, de 2 de junho – SNC revisto.
Regulamento (CE) n.º 1606/2002 do Parlamento Europeu e do Conselho, de 19 de julho de 2002.
IAS 28, IFRS 3, IFRS 10, IFRS 11.
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Material de apoio e casos práticos disponibilizados pela docente.