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
- Daniel Ferreira de Oliveira (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
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 17/IFRS 16 Leases IAS 18 Revenue
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
Evaluation Methodology
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 2 de setembro de 2019 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilistas Certificados. Acedido em 2 de setembro de 2019 em http://www.occ.pt/
- OROC, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 2 de setembro de 2019 em http://www.oroc.pt/
- PKF Inter, . (2019). Wiley Interpretation and Application of IFRS. New Jersey: Jonh Wiley and Sons Inc
Teaching Method
Resolution and analysis of practical cases with the respective theoretical and practical framework of accounting standards.
Software used in class
N.A
