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MAcc  >  Accounting  >  Currículo  >  Advanced Financial Accounting

Master in Accounting

Plano Curricular Accounting

Advanced Financial Accounting (AFACC)

UC Competência

Advanced Financial Accounting(Gestão)

UC Execução

Advanced Financial Accounting (2020/2021 - Semestre 2)


Grupo: Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias

Período: 1 Ano, 2 Semestre


6.0 (para cálculo da média)


-Understand the accounting treatment of a set of operations that affect the profit or loss of the company.
-Understand the accounting treatment of financial instruments, including derivatives.
-Provide the knowledge necessary for students to acquire the skills to understand, analyze, and use the financial statements prepared in accordance with the national standards (SNC) and international accounting standards (IAS/IFRS).


2.Revenue and construction contracts
4.Employee benefits
5.Deferred taxes
6.Financial instruments
a.Accounting standards for financial assets and liabilities
b.Derivatives (negotiation and hedging)

Metodologia de avaliação

Regular Period
-30% for the first mid-term test (with minimum 7.5 points);
-30% for group work;
-40% for test (with minimum 7.5 points).
Repeat Period
-100% for exam.



Financial Accounting: global edition

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


McGraw Hill.

International Financial Reporting Standards 2018

International Accounting Standards Board (IASB)


International Accounting Standards Committee Foundation, London, England

Discretion in accounting for pensions under IAS 19: using the ?magic telescope??

Mark Billings, Christopher O?Brien, Margaret Woods & Dev Vencappa


Accounting and Business Research, 47:2, 123-143, DOI: 10.1080/00014788.2016.1205967

Pensions as a form of executive compensation

Goh, L. & L. Yong


Journal of Business Finance & Accounting, 42(9/10), 1154-1187. DOI: 10.1111/jbfa.12162

The Economics of Accounting for Property Leases

Wong, J. & N. Wong


Accounting horizons, 30 (2), 239-254.DOI: 10.2308/acch-51386

The standard-setters? toolkit: can principles prevail over bright lines?

Henderson, D. & P. O?Brien


Review of Accounting Studies, 22 (2), 644-676.


Não existem referências bibliográficas secundárias.