Learning Results
The financial reporting is a key element for assessing the performance of companies not only by shareholders
but by all society stakeholders. It is mostly based on this information that the major economic decisions are
taken.
This curricular unit articulates various concepts acquired throughout the course, integrating them in preparing
the report and accounts. As well new subjects directly related with financial reporting are studied in order to
complement the previously acquired knowledge.
This curricular unit aims a focus on aspects that contribute to more transparent information, a more consistent
and to ensure financial statements comparability.
Program
Chapter 1. Accounting Standardisation
1.National and international accounting standards
2.Accounting framework
3.Presentation Basis of Financial Statements
Chapter 2. Financial reporting
1.Objectives
2.Institutional Information
3.Financial Information
4.Complementary Information
Chapter 3. Financial statements
1.Balance Sheet
2.Income Statement
3.Cash Flows Statement
4.Statement of Change in Equity
5.Disclosure
Chapter 4. Corporate Governance
1.Objetives
2.The Board of Directors
3.The Audit Committee
4.The Corporate Governance Report
Chapter 5. Sustainability and social responsibility
1.Social Responsibility
2.Sustainability Report
3.NCRF 26 – Environmental
Chapter 6. Listed Companies
1.Requirements
2.Interim Financial Reporting (IAS 34)
3.Operating Segments (IFRS 8))
4.Earnings per share (IAS 33)
Chapter 7. Small entities and micro-entities financial reporting
Internship(s)
NAO
Bibliography
Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial
Reporting Standards, First Edition Wiley.
Almeida, Rui; A. Dias; F. Albuquerque; F. Carvalho e P. Pinheiro (2011) SNC e o Regime de Normalização
Contabilística para Microentidades. ATF Edições.
Batista da Costa, C. e Correia Alves, G. (2007). Contabilidade Financeira. Lisboa: Rei dos Livros
Gomes, João e Jorge Pires (2010). SNC – Sistema de Normalização Contabilística, Teoria e Prática. Ed. Vida
Económica.
Gomes, João e Jorge Pires (2011). Normalização Contabilística para Microentidades. Ed. Vida Económica.
Gonçalves da Silva, F.V.; J.M. Pereira, L.L. Rodrigues (2006). Contabilidade das Sociedades, 12ª Edição.
Lisboa: Plátano Editora.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield (2011): Intermediate Accounting, 14th Edition, Wiley.
Rodrigues, João (2009). SNC explicado. Porto Editora