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 accounting standards. Students should have solid knowledge and complementary to accounting concepts for effective use in decision making.
Program
Conceptual Framework
NCRF 1 / IAS 1 Presentation of Financial Statements
NCRF 2 / IAS 7 Statement of Cash Flows
NCRF 4 / IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
NCRF 9 / IFRS 16 Leases
NCRF 10 / IAS 23 Borrowing Costs
NCRF 12 / IAS 36 Impairment of Assets
NCRF 25 / IAS 12 Income Taxes
Evaluation Methodology
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 7 de setembro de 2021 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilistas Certificados. Acedido em 7 de setembro de 2021 em http://www.occ.pt/
- OROC, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 7 de setembro de 2021 em http://www.oroc.pt/
- PKF Inter, . (2020). 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
