Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
4 ECTS; 2º Ano, 1º Semestre, 45,0 TP , Cód. 905614.
Lecturer
- Arlindo José Bernardo Dinis (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
Not applicable.
Objectives
Distinguish public-sector and banking accounting frameworks; interpret the SNC-AP conceptual framework, NCP 1, NCP 26 and multidimensional chart of accounts; record selected budgetary and financial transactions; identify banking IFRS principles, particularly financial instruments, expected credit losses and disclosures; read and compare public-entity and bank reports.
Program
I. PUBLIC SECTOR ACCOUNTING
1. General government versus state-owned enterprises: scope and reporting differences. SNC-AP and international IPSAS background.
2. Conceptual framework, financial statements (NCP 1) and multidimensional chart of accounts.
3. Budget accounting (NCP 26): budget, amendments, revenue/expenditure stages, entries and budget reports.
4. Financial accounting: selected entries, links with budget accounting, reporting and basic analysis.
II. BANKING ACCOUNTING
5. Banking business, supervision and EU-adopted IAS/IFRS; distinguish accounting standards from prudential and reporting instructions.
6. IFRS 9: classification and measurement of financial assets and liabilities; loans, deposits, securities, interest, impairment and expected credit losses.
7. Bank financial statements and notes; IFRS 7 and risk disclosures.
8. Applied cases and comparison of public-sector and bank reporting.
Evaluation Methodology
Assessment: 2 mid-term test, exam and re-sit .
Responses in evaluation that are not and/or unduly justified with the respective legal basis will not be considered.
Bibliography
- António C. Pires , C. (2017). Contabilidade Pública. (Vol. -). (pp. ---). -: Áreas Editora
- CAIADO, A. (2011). ; Bancos Normativos, Contabilidade e Gestão . (Vol. -). (pp. ---). -: ALMEDINA
- Ipsasb, I. (0). INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD. Acedido em 30 de setembro de 2020 em https://www.ipsasb.org/
- PORTUGAL, B. (0). PLANO CONTAS. Acedido em 1 de outubro de 2020 em https://www.bportugal.pt/sites/default/files/anexos/documentos-relacionados/plano_de_contas_do_banco_de_portugal.pdf
- Santos, J. (2007). Contabilidade de Seguros. (Vol. -). (pp. ---). -: Quid Juris
Teaching Method
Theory-and-practice classes using SNC-AP/IAS-IFRS excerpts; budgetary and financial entries; analysis of bank statements and annual reports; comparative exercises and guided discussion.
Software used in class
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