Finance and Financial Reporting (FFR)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Finance > Finance > 2º Ciclo > Unidades Curriculares Optativas > Optional Course 2 > Finance and Financial Reporting

Actuarial Science > Actuarial Science > 2º Ciclo > Unidades Curriculares Optativas > Finance and Financial Reporting

Economia Monetária e Financeira > Economia Monetária e Financeira > 2º Ciclo > Unidades Curriculares Optativas > Optativas Condicionadas 1 e 2 > Finance and Financial Reporting

Nível

2º Ciclo (M)

Tipo

Não Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 4.0 h/semana

Trabalho Autónomo: 108.0 h/semestre

Créditos ECTS: 6.0

Objectivos

During the semester students will be introduced to corporate finance and the interpretation of company account, such that at the end of the course they will be able to: understand the economic context in which the business operates, namely the shareholder-manager relationship; discuss the role of Corporate Governance in business finance; demonstrate an understanding of accounting and financial reporting principles; construct simple balance sheets, profit and loss accounts and cash flow statements; state the importance of auditing; interpret an auditing report; interpret financial statements; to construct simple budgets; to make investment decisions that create shareholder value; explain the different debt and equity financial instruments; discuss the capital structure of a firm and its relationship with the firm?s value; understand and explain the main impact of taxation in a firm.

Programa

-Introduction to corporate finance and corporate governance
-Financial Accounting
-Financial Statement Analysis
-Working Capital
-Budgeting
-Investment Appraisal
-Cost of Capital
-Financing
-Capital Structure
-Payout Policy

Metodologia de avaliação

The teaching approach combines the presentation and discussion of the theory and examples of the main concepts with practical problems.
The final note, on the scale of 0 to 20, is assigned on the basis of a written exam.

Bibliografia

Principal