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) Lead Professor
(2) Teaching Professor
Prerequisites
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.
Objectives
This module aims to develop advanced skills in the application of national and international accounting standards relating to: income tax; investments in subsidiaries, associates and joint ventures; business combinations; and the preparation of consolidated financial statements. The aim is for students to understand the fundamental concepts, the criteria for recognition and measurement, the consolidation procedures, and the presentation and disclosure requirements, and to be able to resolve practical cases with technical rigour and in accordance with the relevant standards.
Translated with DeepL.com (free version)
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
1. Continuous assessment:
- three tests (33%+33%+34%)
- students with a final mark of 9.5 or above (weighted average) will pass.
- mark defence: for a final mark higher than 16 marks. Failure to attend will result in a mark of 16 marks being awarded
- the remaining students will be admitted to the exam
2. Non-continuous assessment
- exam (regular sitting): written exam (100%)
- resit exams and other sittings: written exam (100%).
- Oral defence: for a final mark higher than 16. Failure to attend will result in a mark of 16 being awarded
Bibliography
- PKF International, . (2023). Wiley 2023 Interpretation and Application of IFRS Standards. New Jersey: Jonh Wiley and Sons Inc
- Vários, . (2026). IFRS Foundation and the IASB. Acedido em 11 de setembro de 2026 em https://www.ifrs.org/issued-standards/list-of-standards/
- Vários, . (2026). Ordem dos Contabilístas Certificados. Acedido em 11 de setembro de 2026 em https://sicc.occ.pt/app/ e https://www.occ.pt/pt-pt/publicacoes
- Vários, . (2026). Ordem dos Revisores Oficiais de Contas. Acedido em 11 de setembro de 2026 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
