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.
Fábio Henrique Ferreira de Albuquerque
Weekly - Available soon
Total - Available soon
Portuguese. If there are Erasmus students, classes will be taught in English
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.
The assessment is based on group work, which comprises two areas of evaluation:
- 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%
- 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.
- 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 where the course is taught: