Financial Reporting

Base Knowledge

Financial Accounting

Teaching Methodologies

Lecture method, using theoretical presentations of the syllabus, combined with the resolution of practical notebooks prepared according to the objectives of the curricular unit.

Learning Results

In recent years, there has been a growing importance and interest in business, not only in the economic-financial aspect of management, but also in aspects of governance, various social aspects and the environmental impact of entities, in the sense that information provided to the various user entities are transparent and reliable.

In this sense, the curricular unit of financial accounting and integrated companies aims to complement a view of the knowledge acquired within the scope of other curricular units, including financial accounting and integrated companies, of the curricular unit by objective of financial and financial benefits. from the analysis on the part of the acquisition of new financials, to those inherent to the obligation of commercial obligations.

This global objective is, in turn, embodied in the following specific objectives:

I. Identify and prepare as mandatory financial and optional, without limitation of national regulations;

ii. Treat specific financial relationship issues, such as segment reporting, interim reporting, reporting on social and environmental aspects;

iii. Knowledge mandatory for the rendering of accounts of commercial companies to each entity, its content, the requirements in the elaboration and the mandatory specifications to be considered;

iv. Know the disclosure obligations to third parties of accountability documents (such as documents, when disclosed);

v. Learn about the accountability and disclosure obligations of listed companies and other entities.


After studying the course unit, students should acquire the following skills:

1- Identify the main objectives and the main elements that define as financial references;

2 -Identify and understand the main accounting standards regarding the assets and liabilities of financial companies;

3- Prepare all the financial accounts that make up the financial obligation of a company that is applied to the Portuguese Accounting Standards;

4- Know the obligations of accountability and imposed on listed companies.


I. Introductory and framing aspects.
1.Financial reporting: importance and obligation.
2.The Portuguese business fabric.
3. The accounting regulations applicable at the national level.
 II. Preparation and presentation of financial statements.
1. The conceptual framework and financial reporting requirements.
2. Assumptions underlying the financial statements.
3. Elements of financial statements.
4. Basis for the presentation of financial statements.
5. Complete set of financial statements.
III. Financial reporting according to national regulations.
1. Mandatory and optional financial statements according to the SNC.
2. Financial statements for small entities
3. Financial statements for micro entities
4. Financial statements according to the general model
5. The financial statements according to the reduced model
6. Financial reporting by segments.
7. Interim financial reporting.
8. Single report.
9. Sustainability report.
10. Integrated reporting.
IV. The rendering of annual accounts of commercial companies.
1. Accounting documents.
             A. The management report.
             B. The accounts (financial statements).
             C. Reports on annual accounting documents.
2. The appraisal of the accounts by the partners/shareholders and the resolution on them.
3. Disclosure to third parties.
             A.  The Simplified Business Information: disclosure to the Tax Administration, the Commercial Registry Office, the National Statistics Institute and the Bank of Portugal.
             B. Securities Market Commission.
             C. Other Disclosures.
V. The documents for the provision of interim accounts of commercial companies.
 1. Semi-annual information.
2. Quarterly information.



Curricular Unit Teachers





Araújo, D., Cardoso, P. e Novais, J. (2011): Manual de Prestação de Contas nas Sociedades Comerciais – O Processo de Relato Financeiro em SNC, 3ª Edição, Ed. Vida Económica

Caiado, A. P. e Gil., P. (2014): A demonstração dos fluxos de caixa, 2.ª Edição, Lisboa: Áreas.

Rodrigues, J. (2021). Sistema de Normalização Contabilística Explicado. 8ª edição. Porto: Porto Editora. 


INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB), International Accounting Standards (IAS) 34 – Relato Financeiro Intercalar 

INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB), International Financial Reporting Standard (IFRS) 8 – Segmentos operacionais


Costa, C. B. e Correia Alves, G. (2021). 10ª Edição. Contabilidade Financeira. Lisboa: Rei dos Livros

CÓDIGO COMERCIAL, edição atualizada.


COMISSÃO DE NORMALIZAÇÃO CONTABILÍSTICA (CNC). Sistema de Normalização Contabilística:

 – Decreto-Lei n.º 98/2015, de 2 de junho e respetivo anexo – aprova o SNC e contém as BADF

 – Aviso n.º 8254/2015, de 29 de julho – Estrutura Conceptual 

 – Portaria n.º 218/2015, de 23 de julho – Código de Contas e notas de enquadramento

 – Portaria n.º 220/2015, de 24 de julho – Modelos de Demonstrações Financeiras

 – Aviso n.º 8256/2015, de 29 de julho – publica as NCRF

 – Aviso n.º 8257/2015, de 29 de julho – publica a NCRF-PE

 – Aviso n.º 8255/2015, de 29 de julho – publica a NCRF-ME

 – Aviso n.º 8259/2015, de 29 de julho – publica a NCRF-ESNL

 – Aviso n.º 8258/2015, de 29 de julho – publica as Normas Interpretativas


 – Código dos Valores Mobiliários, edição atualizada

 – Regulamento da CMVM n.º 1/2022 – Deveres de Informação dos Emitentes

 – Regulamento da CMVM n.º 4/2013 – Governo das Sociedades Cotadas

 – Regulamento da CMVM n.º 5/2008 (Versão Consolidada e Atualizada) – Deveres de Informação 

 – Regulamento da CMVM n.º 6/2002 (Versão Consolidada e Atualizada) – Apresentação de Informação Financeira por Segmentos

PORTARIA n.º 54/2010, de 21 de janeiro (versão atualizada) – Relatório Único