Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 2º Ano, 2º Semestre, 60,0 TP , Cód. 905619.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Basics of financial accounting
Objectives
Know and apply the international accounting standards in the business
Program
Dissolution and Liquidation of Companies
IAS 7 - Statement of Cash Flows
IAS 8 - Basis of Preparation of Financial Statements
IAS 23 - Borrowing Costs
IAS 36 - Impairment of Assets
IFRS 15 - Revenue from Contracts with Customers
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
IAS 41 - Agriculture
Financial Reporting
Evaluation Methodology
Resolution of practical cases
Continuous assessment (mid-term test) and final exam.
Bibliography
- PKF International, . (2023). Wiley Interpretation and Application of IFRS Standards 2021. New Jersey: Jonh Wiley and Sons Inc
- Vários, . (0). Ordem dos Contabilistas Certificados. Acedido em 23 de fevereiro de 2026 em http://www.occ.pt/
- Vários, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 23 de fevereiro de 2026 em http://www.oroc.pt/
- Vários, . (0). IIFRS Foundation and the IASB. Acedido em 23 de fevereiro de 2026 em http://www.ifrs.org
Teaching Method
Face-to-face sessions
Resolution of practical cases
Software used in class
