Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 905628.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.
Objectives
Know and apply the international accounting standards in the business
Program
IAS 12 / NCRF 25 - Income Taxes
- Objective
- Scope
- Definitions
- Tax base
- Recognition of current tax liabilities and current tax assets
- Recognition of deferred tax liabilities and deferred tax assets
- Measurement
- Recognition of current and deferred tax
- Presentation
- Disclosure
- Practical cases
IFRS 11 / IFRS 12 / IAS 28 / NCRF 13 - Investments in Associates and Joint Ventures
- Objective
- Scope
- Definitions
- Characterization of investments in associates and joint ventures
- Recognition and measurement
- Proportional consolidation method
- Equity method
- Disclosure
- Practical cases
IFRS 3 / NCRF 14 - Business Combinations
- Objective
- Scope
- Definitions
- Accounting method
- The acquisition method
- Disclosures
- Practical cases
IFRS 10 / IAS 27 / NCRF 15 - Consolidated and Separate Financial Statements
- Objective
- Scope
- Definitions
- Preparation of separate financial statements
- Scope of consolidated financial statements
- Consolidation Procedures
- Disclosure
- Practical cases
Evaluation Methodology
Resolution of practical cases
Continuous assessment (through three tests with a weighting of 33% each) and final exam
Bibliography
- PKF International, . (2023). Wiley 2023 Interpretation and Application of IFRS Standards . New Jersey: Jonh Wiley and Sons Inc
- Vários, . (0). IFRS Foundation and the IASB. Acedido em 13 de setembro de 2024 em https://www.ifrs.org/issued-standards/list-of-standards/
- Vários, . (0). Ordem dos Contabilístas Certificados. Acedido em 13 de setembro de 2024 em https://sicc.occ.pt/app/ e https://www.occ.pt/pt-pt/publicacoes
- Vários, . (0). Ordem dos Revisores Oficiais de Contas. Acedido em 13 de setembro de 2024 em https://www.oroc.pt/normativo-tecnico/normativo-tecnico/ e https://www.oroc.pt/publicacoes/
Teaching Method
Attending classes
Resolution of practical cases
Software used in class
