Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 39253.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
There are no formal prerequisites. Though a good knowledge of accounting related issues would be helpful.
Objectives
On completion of this course the students should know and apply the international accounting standards in business contexts.
Program
Conceptual Framework
NCRF 1 / IAS 1 Presentation of Financial Statements
NCRF 2 / IAS 7 Cash Flow Statements
NCRF 4 / IAS 8 Accounting Policies, Changes and Retrospective Restatements
NCRF 25 / IAS 12 Income Taxes
NCRF 9 / IFRS 16 Leases
NCRF 12 / IAS 36 Impairment of Assets
NCRF 17 / IAS 41 Agriculture
Evaluation Methodology
1. Continuous assessment:
- Two tests, each accounting for 50 per cent of the mark.
- Students will pass if their final mark is 9.5 or above (weighted average).
- Mark defence: for a final mark above 16. Failure to attend will result in a mark of 16 being awarded
- The remaining students will be admitted to the examination
2. Non-continuous assessment
- Examination (regular sitting): Written paper (100 per cent)
- Resit examinations and other sittings: Written paper (100 per cent).
- Oral defence: for a final mark higher than 16. Failure to attend will result in a mark of 16 being awarded
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 11 de setembro de 2026 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilístas Certificados. Acedido em 11 de setembro de 2026 em http://www.otoc.pt/
- OROC, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 11 de setembro de 2026 em http://www.oroc.pt/
- PKF Inter, . (2023). Wiley 2023 Interpretation and Application of IFRS Standards. New Jersey: Jonh Wiley and Sons Inc
Teaching Method
Resolution of practical cases using international accounting standards.
Software used in class
Not applicable.
