Financial and Operational Reporting

The syllabus will be taught using methods that promote student intervention in the learning process, encouraging the understanding of the
practical application of the theoretical aspects taught. To achieve the proposed objectives, the analysis and discussion of practical cases
based on real examples will be privileged.

The subject aims to identify the main objectives of corporate financial reporting and operational reporting and the analysis of their
components. It is also intended to identify the new guidelines for financial reporting, non-financial reporting and the Environmental, Social
and Corporate Governance (ESG) approach.
These objectives aim to acquire the following skills: a) Identification of the main components and objectives of financial and operational
reporting and an understanding of their preparation process. b) Knowledge of the new financial and non-financial reporting guidelines and
the ESG approach.

1. Introduction
1.1. Types of report
1.2. Main objectives and guidelines
2. Financial Reporting
2.1. Objectives and dimensions of financial reporting
2.2. Individual accounts versus consolidated accounts
2.3. Cash basis and accrual basis
3. Components of financial reporting
3.1. Balance sheet
3.2. Income statement
3.3. Statement of cash flows
3.4. Statement of changes in equity
3.5. Disclosures
4. Operational reporting
4.1. Main objectives
4.2. Types of operational reporting
4.3. Major operational reporting systems
5. Non-Financial Reporting / Environmental, Social and Corporate Governance (ESG) Reporting
5.1. ESG Approach
5.2. ESG Components
5.3. ESG Strategies
5.4. Framework for Non-Financial Reporting
5.5. Implementation of Taxonomies for Non-Financial Reporting
5.6. Non-Financial Reporting Regulations

NAO

Buallay, Amina Mohamed. International Perspectives on Sustainability Reporting. Emerald Publishing Limited (Sept. 2022)
Elliott, Barry; Elliott, Jamie. Financial Accounting and Reporting. 20th edition ( Mar. 2022)
Gomes, João e Jorge Pires (2015). SNC – Sistema de Normalização Contabilística, Teoria e Prática. 5ª Edição. Ed. Vida Económica.
Hutchinson, Kylie. A Short Primer on Innovative Evaluation Reporting. Kylie Hutchinson; 1st edition (Jan. 2018)
Kieso, Donald E., Jerry J. Weygandt e Terry D. Warfield (2020): Intermediate Accounting IFRS, 4th Edition, Wiley.
Lykkesfeldt, Poul; Kjaergaard, Laurits Louis. Investor Relations and ESG Reporting in a Regulatory Perspective: A Practical Guide for
Financial Market Participants. Palgrave Macmillan (Aug. 2022)