Financial Accounting II (FA2-E)
Área
AC Gestão > UC Obrigatórias
Activa nos planos curriculares
Finance > Finance > 1º Ciclo > Unidades Curriculares Obrigatórias > Financial Accounting II
Nível
1º Ciclo (L)
Tipo
Não Estruturante
Regime
Semestral
Carga Horária
Aula Teórica (T): 1.0 h/semana
Aula Prática (PL): 3.0 h/semana
Trabalho Autónomo: 108.0 h/semestre
Créditos ECTS: 6.0
Objectivos
? Strengthen and consolidate knowledge previous acquired in Financial Accounting I
? Analyze some International Accounting Standards
? Understand the information provided by Consolida ted Financial Statements
Programa
? Topics on Financial Reporting Pertaining to Firms? Financial Cycle
- Presentation of Financial Statements
- Subsidies
- Leasing
- Capital O perations
? International Accou nting Statements
- Role of IASB
- IAS 1, IAS 2, IAS 16, IAS 36, IAS 37 e IAS 38
? Business Combination and Consolidated Financial Statements
Metodologia de avaliação
- One mid-te rm test during the mid-term assessment period
- One quiz during one practical class (15%)
- Final exam (30%)
Bibliografia
Principal
Sistema de Normalização Contabilística ? Comissão de Normalização Contabilística
.
.
.
International Financial Reporting Standards and International Accounting Standards ? International Accounting Standard Board
.
.
.
Secundária
SNC - Contabilidade Financeira: Sua Aplicação,
Rodrigues , Ana; Carvalho, Carla; Cravo, Domingos e Azevedo, Graça;
.
Almedina
Financial Accounting and Reporting: A Global Perspective
Stolowy, Hervé e D ing, Yuan.
.
Cengage Learning
Financial Accounting: IFRS
Weygandt, Jerry; Kimmel, Paul e Kieso, Donald
.
Edition, Wiley.