Advanced Financial Accounting (AFACC)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Advanced Financial Accounting

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: 129.0 h/semestre

Créditos ECTS: 6.0

Objectivos

-Understand the accounting treatment of a set of operations that affect the profit or loss of the company.
-Understand the accounting treatment of financial instruments, including derivatives.
-Provide the knowledge necessary for students to acquire the skills to understand, analyze, and use the financial statements prepared in accordance with the national standards (SNC) and international accounting standards (IAS/IFRS).

Programa

1.Introduction
2.Revenue and construction contracts
3.Grants
4.Employee benefits
5.Deferred taxes
6.Financial instruments
a.Accounting standards for financial assets and liabilities
b.Derivatives (negotiation and hedging)
7.Leases

Metodologia de avaliação

Regular Period
-30% for the first mid-term test (with minimum 7.5 points);
-30% for group work;
-40% for test (with minimum 7.5 points).
Repeat Period
-100% for exam.

Bibliografia

Principal