Accounting for Financial Institutions
This course is dedicate to provide and understanding of the specifics of accounting and reporting for financial institutions. Particular emphasis is made on financial reporting standards relating to financial instruments, namely on: IAS 32, IAS 39 and IFRS 7.
Ana Rita Cordeiro / Manuel Luz
Weekly - Available soon
Total - Available soon
Students are expected and required to active participate, both in class and in its preparation. Thought a teaching approach that mixes lecture presentations, case studies and class discussions, students will be challenged to develop its critical mindset and build up on the knowledge acquired in the understanding of financial reporting allowing students to interpret companies financial statements.
-Final written exam: 60%, minimum mark 10/20.
-Class participation: 40%, for group work and their class presentation/discussion.
1. Financial Instruments
1.1. Financial assets
1.2. Financial liabilities and equity
1.3. Derivatives (including embedded derivatives)
1.4. Recognition and measurement
1.6. Hedge accounting
Programs where the course is taught: