Financial Accounting

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.