Sectorial Accounting and Accounts Consolidation

Accounting knowledge acquired in previous training.

Exhibition;
Interrogative;
Statement;
Active.

Provide master’s students with knowledge of the specifics of accounting standardization

concerning some sectors of activity, namely the public sector, the non-profit sector and the

banking sector.

Provide master’s students with an adequate knowledge of the different types of investments that

a society can perform, as well as the consolidation methodologies for groups

(economic/public).

Familiarize students with new concepts in public accounting so that they can identify the main changes to the current new regulation.

1. Introduction and background
1.1 Characterisation of the public sector in Portugal
1.2 Public accounting in Portugal
1.3 Current sectoral accounting standardisation
2. Accounting standardisation for non-profit sector entities
2.1 The Accounting and Financial Reporting Standard for Non-Profit Entities (NCRF-ESNL)
3. The International Public Sector Accounting Standards (IPSAS)
4. The Accounting Standardisation System for Public Administrations (SNC-AP)
4.1 General structure of the SNC-AP
4.2 Conceptual structure
4.3 Study of the Public Accounting Standards (NCP):
4.4 Revenue from transactions with consideration
4.5 Revenue from Transactions for No Consideration
4.6 Budgetary Accounting and Reporting
4.7 The Simplified Regime
5. Accounting standardisation for the banking sector
5.1 The Portuguese financial system
5.2 Accounting standardisation in the banking sector
5.3 The Banking Chart of Accounts
5.4 The Balance Sheet
5.5 The Profit and Loss Account
6. Accounting treatment of financial investments, business combinations and consolidation of accounts.
6.1 Introductory and framework aspects.
6.2 Investments in associated companies and joint ventures.
6.3 Business combinations.
6.4 Consolidation of financial statements
6.5 NCPs 21, 22, 23 and 24.
7. Application exercises for the different subjects.

NAO

BIBLIOGRAFIA PRINCIPAL

Silva, R., Marques, M. C. C. (2023). Consolidação de Contas de Grupos Públicos – Teoria e Prática. Edições Sílabo, Lisboa.

Silva, R., Góis, C. e Marques, M.C.C. (2021). SNC-AP: Prestação de Contas na Administração Pública, Almedina, ISBN: 9789724096841

IPSASB (2022), Handbook of International Public Sector Accounting Pronouncements, disponível em https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncements.

Decreto-Lei n.º 98/2015 de 2 de junho, que transpõe para a ordem jurídica interna a Diretiva n.º 2013/34/UE, do Parlamento Europeu e do Conselho, de 26 de junho de 2013, relativa às demonstrações financeiras anuais, às demonstrações financeiras consolidadas e aos relatórios conexos de certas formas de empresas

Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) – disponível em https://www.cnc.min-financas.pt/sncap2017.html

BIBLIOGRAFIA COMPLEMENTAR

Rosa Lopes, Carlos António (2017). Consolidação de contas, 3ª edição. Lisboa: Edições Sílabo. ISBN: 978-972-618-910-7

Regulamento (CE) n.º 1126/2008 da Comissão de 3 de novembro de 2008 – Versão Consolidada a 01 janeiro 2023. Disponível em https://www.cnc.min-financas.pt/pdf/IAS_IFRS_UE/REG_1126_2008_consol_a_01Jan2023.pdf