Contabilidade Financeira

Objectives

The general objectives of this curricular unit cab be summarised as follows:

1. Understand the concepts related to the conceptual frameworks of accounting and also the concepts, structure and main contents of financial statements and accounting and financial reporting standards issued by national and international.

2. Provide students with an approach to specific issues of accounting and financial reporting, both conceptually and in practice.

3. Provide students with new skills, namely through the development of research and information analysis based on sustained conclusions.

General characterization

Code

400075

Credits

7.5

Responsible teacher

Fábio Henrique Ferreira de Albuquerque

Hours

Weekly - Available soon

Total - Available soon

Teaching language

Portuguese. If there are Erasmus students, classes will be taught in English

Prerequisites

N/A

Bibliography

Teaching method

This curricular unit works essentially in a theoretical and practical regime. In this context, the theoretical concepts on accounting harmonization and standardization are initially analyzed, and then exercises and practical cases on financial accounting standards are discussed and carried out. Scientific research in accounting is also promoted through the accomplishment of group works that are discussed during the lessons. 

Evaluation method

The assessment is based on group work, which comprises two areas of evaluation:

  1. Group evaluation, which represents 60% of the total score, divided by the following components: 
    • Theoretical framework: 25%
    • Practical framework: 25%
    • Overall creativity: 20%
    • Formal aspects: 30% 
  2. Individual evaluation, which represents 40% of the total score and it is mainly related with the performance during the work presentation

Projects not delivered until the deadline will have 2 points per day as a penalty within the total score.

Subject matter

  • LU1. Accounting and financial reporting harmonization
  • LU2. Structure, scope and issued documents by national and international accounting and financial reporting standard-setting bodies 
  • LU3. Conceptual framework
  • LU4. Structure, contents and analysis of the main set of financial statements 
  • LU5. National and international accounting and financial reporting standards
  • LU6. Accounting and financial reporting requirements for SMEs

Programs

Programs where the course is taught: