Corporate Restructuring and Accountability

Teaching methodology: 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 case studies 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.

The evaluation is based on the following components and weights:
a) Doing an written working group about one of the proposed issues, their presentation in class – 70%;
c) Final test – 30%.
Are approved students who obtain, in total, 10 or more points​.

This course aims to study some topics to contribute to an easier understanding of financial information on the restructuring operations and the documents of the accountability process, liaising with tax and legal approaches developed in other CU, that are essential to the solicitor that performs functions within a company or acts as secretary of a company.
In the end, the student should have acquired the following competences:
– Understand the purpose of each document of the accountability process and the function /obligations of each part in this process.
– Understand and interpret the changes that may occur in the financial information resulting from various restructuring operations that companies can accomplish.

I – Accounting aspects of companies ‘reorganization and restructuring operations.
1. Changes to the capital.
2. The transformation.
3. The merger and division of companies.
4. The dissolution and liquidation of companies and sharing the remaining.
II. Accountability of commercial companies.
1. The documents of accountability.
a. The management report.
b. The financial statements.
c. Other reports and documents.
2. The appreciation and decision by shareholders.
3. Disclosure to other stakeholders: IES and CMVM.
4. The documents on the interim accounts.
5. Accountability documents in restructuring processes.

NAO

Código das Sociedades Comerciais, edição atualizada.

Sistema de Normalização Contabilística, CNC, edição atualizada.

Novais, José; Araújo, Duarte Nuno; Cardoso, Patrícia (2011). Manual de Prestação de Contas nas Sociedades Comerciais – O processo de relato financeiro em SNC.Lisboa: Vida Económica.

Pomerleano, M. (2004). Corporate Restructuring: International Best Practices – Lessons from Experience. World Bank.

Rodrigues, Ana Maria; Carvalho, Carla; Cravo, Domingos; Azevedo, Graça (2010). SNC – Contabilidade Financeira: sua aplicação. Coimbra: Edições Almedina.