Publication in the Diário da República: Despacho n.º 4406/2017 - 22/05/2017
5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 92954.
Lecturer
- Arlindo José Bernardo Dinis (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
N.A.
Objectives
In an increasingly global business context, students should be familiar with, know how to interpret and use international accounting standards (IAS). Students should have solid knowledge and complementary to accounting concepts for effective use in decision making.
Program
IAS1Apresent. of the financial statements
IAS7Data statement
IAS8 Accounting Policies, Changes in Accounting Estimates. and Errors
IAS10 Events after the Reporting Period
IAS11 Construction Contracts
IAS12 Income Impairments
IAS17Results IAS18Redito
IAS19 Employee Benefits
IAS21 The Effects of Changes in Foreign Exchange Rates
IAS23Learned Loan Cost
Evaluation Methodology
Assessment can be continuous or exam-based.
Continuous assessment:
Assessment consists of a research work (60%) and a final test.
Bibliography
Teaching Method
Resolution and analysis of practical cases with the respective theoretical and practical framework of accounting standards.
Software used in class
N.A
