Financial and ESG Reporting (1 º Sem 2020/2021)

Hello again,

I have uploaded a document with the exam and its resolution (please see the file “Exam resolution” in the folder “Final exam”). Note that:

• The topics presented for the questions in Part 3 do not intend to be fully comprehensive, but only some key topics. Further development was expected and valued.
• In the balance sheet presented in the appendix, where it is written “Accrued expenses” you should read “Pre-paid expenses”. This does affect the computation of WCR (question 9) and the invested capital (necessary for questions 11, 13 and 14). However, none of the students suffered any discount on these questions because of this error, and all computations were considered correct if consistent with the WRC computed in question 9.

Kind regards,

Rita Fuentes Henriques