Contabilidade em Entidades Complexas (2 º Sem 2017/2018)

CFFE (Contabilidade, Fiscalidade e Finanças Empresariais)

Bibliografia

Principal

• Short, D., P. Libby and R. Libby, Financial Accounting: global edition , McGraw Hill, 2013
• International Accounting Standards Board (IASB), Normas Internacionais de Relato Financeiro 2017, International Accounting Standards Committee Foundation, London, England, 2017
• Wayne R. Landsman, Kenneth V. Peasnell, and Catherine Shakespeare, Are Asset Securitizations Sales or Loans?, The Accounting Review: September 2008, 83 (5), pp. 1251-1272, 2008
• Hann, R., F. Heflin e K.Subramanayam, Fair value pension accounting, Journal of Accounting and Economics, 44 (3), pp. 328-358, 2007
• Comprix, J. e K. Muller III, Pension plan accounting estimates and the freezing of defined benefit pension plans, Journal of Accounting and Economics, 51 (1-2), pp. 115-133, 2011
• Cairns, D., D. Massoudi, R. Taplin e A. Tarca , IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia, The British Accounting Review 43, pp. 1?21, 2011
• Laux, C. , Financial instruments, financial reporting and financial stability , Accounting and Business Research, 42(3), pp. 239-260 , 2012
• Beatty, A., S. Liao, and J. Weber , Financial reporting quality, private information, monitoring, and the lease-versus-buy decision, The Accounting Review 85(4): 1215-1238, 2010
• Rick C. Laux , The Association between Deferred Tax Assets and Liabilities and Future Tax Payments, The Accounting Review: July 2013, 88 (4), pp. 1357-1383, 2013
• Elizabeth C. Chuk , Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards, The Accounting Review: March 2013, 88 (2), pp. 395-427, 2013