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MAcc  >  Accounting  >  Currículo  >  Corporate Financial Reporting

Mestrado em Accounting

Plano Curricular Accounting


Corporate Financial Reporting (CFR)

UC Competência

Corporate Financial Reporting(Gestão)

Contextos

Grupo: Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias

Período: 1 Ano, 1 Semestre

Peso

6.0 (para cálculo da média)

Objectivos

-Understand the information reported in the Financial Statements.
-Understand the process of consolidation and the information contained in the Consolidated Financial Statements.
-Analyze the quality of the accounting information reported by the companies and the role of the different stakeholders in the financial reporting process.

Programa

1.Presentation of the Financial Statements and Management Report
2.Interim Financial Reporting, Operating Segments Reporting and Earnings per Share
3.Investments in Associates and Subsidiaries
4.Preparation of the Consolidated Financial Statements
5.Analysis of the Quality of Accounting Information and the Role of the Different Stakeholders in the Financial Reporting Process

Metodologia de avaliação

Regular Period:
-20% for the first mid-term test (with minimum 7.5 points);
-30% for group work;
-50% for test (with minimum 7.5 points).
Repeat Period:
-100% for exam.

Bibliografia

Principal

Financial Accounting: global edition

Short, D., P. Libby and R. Libby

2016

McGraw Hill.

International Financial Reporting Standards 2018

International Accounting Standards Board (IASB)

2018

International Accounting Standards Committee Foundation, London, England, 2018.

Secundária

Não existem referências bibliográficas secundárias.