Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 905628.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.
Objectives
Know and apply the international accounting standards in the business
Program
IAS 12 / NCRF 25 - Income Taxes
- Objective
- Scope
- Definitions
- Tax base
- Recognition of current tax liabilities and current tax assets
- Recognition of deferred tax liabilities and deferred tax assets
- Measurement
- Recognition of current and deferred tax
- Presentation
- Disclosure
- Practical cases
IAS 28 / NCRF 13 - Investments in Associates and Joint Ventures
- Objective
- Scope
- Definitions
- Characterization of investments in associates and joint ventures
- Recognition and measurement
- Proportional consolidation method
- Equity method
- Disclosure
- Practical cases
IFRS 3 / NCRF 14 - Business Combinations
- Objective
- Scope
- Definitions
- Accounting method
- The acquisition method
- Disclosures
- Practical cases
IAS 27 / NCRF 15 - Consolidated and Separate Financial Statements
- Objective
- Scope
- Definitions
- Preparation of separate financial statements
- Scope of consolidated financial statements
- Consolidation Procedures
- Disclosure
- Practical cases
Evaluation Methodology
Resolution of practical cases
Continuous assessment (one test) and final exam
Bibliography
- PKF International, . (2019). Wiley Interpretation and Application of IFRS Standards. New Jersey: Jonh Wiley and Sons Inc
- Vários, . (0). IFRS Foundation and the IASB. Acedido em 2 de setembro de 2019 em http://www.ifrs.org/Home.htm
- Vários, . (0). Ordem dos Contabilístas Certificados. Acedido em 2 de setembro de 2019 em http://www.otoc.pt/pt/
- Vários, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 2 de setembro de 2019 em http://www.oroc.pt/
Teaching Method
Attending classes
Resolution of practical cases
Software used in class
