Corporate Financial Reporting (CFR)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Corporate Financial Reporting

Nível

2º Ciclo (M)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 3.0 h/semana

Trabalho Autónomo: 121.0 h/semestre

Créditos ECTS: 6.0

Objectivos

- Understand the information reported in the Financial Statements.
- Understand the process of consolidation and the information contained in the Consolidated Financial Statements.
- Analyze the quality of the accounting information reported by the companies and the role of the different stakeholders in the financial reporting process.

Programa

1.Presentation of the Financial Statements
2.Recognition and Measurement of Non-Financial Assets
3.Investments in Associates and Subsidiaries
4.Preparation of the Consolidated Financial Statements
5.Analysis of the Quality of Accounting Information and the Role of the Different Stakeholders in the Financial Reporting Process

Metodologia de avaliação

Regular Period:
- Mid-Term Test: 20%;
- Team works: 30%;
- Final Exam: 50% (with minimum 7.5 points).
Repeat Period:
- Exam: 100%.

Bibliografia

Principal