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) Docente Responsável
(2) Docente que lecciona
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 - Financial statements
NCRF 2 / IAS 7 - Cash flow demonstrations
NCRF 4 / IAS 8 - Accounting policies, budgetary changes and errors
NCRF 25 / IAS 12 - Income taxes
NCRF 9 / IAS 17 - Leases / IFRS 16 - leases
NCRF 12 / IAS 36 - Impairment of assets
NCRF 17 / IAS 41 Agriculture
Evaluation Methodology
Traditional face-to-face lectures
Resolution of practical cases.
Continuous assessment (mid-term tests) and examination.
Bibliography
- IFRS, . (0). IFRS Foundation and the IASB. Acedido em 7 de setembro de 2020 em http://www.ifrs.org
- OCC, . (0). Ordem dos Contabilístas Certificados. Acedido em 7 de setembro de 2020 em http://www.otoc.pt/
- OROC, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 7 de setembro de 2020 em http://www.oroc.pt/
- PKF Inter, . (2020). Wiley Interpretation and Application of IFRS. New Jersey: Jonh Wiley and Sons Inc
Teaching Method
Resolution of practical cases using international accounting standards.
Software used in class
Not applicable.
