Conhecimentos de Base Recomendados

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Objetivos

• To understand the role of accounting information in an organizational management context;
• To understand the accounting technique and practice the accounting classification in an organizational context;
• To explore advanced topics of accounting applying the IASB framework and standards.

Métodos de Ensino

All necessary course content is included in the PowerPoint lecture slides handouts for each chapter. These lecture slides handouts include a description and discussion of all important concepts and demonstration problems that include systematic illustrations of how to work through the various types of accounting problems covered.
Each class is a combination of lecture, class exercises, and discussion, trough MS Teams platform.

Estágio(s)

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Programa

1. ACCOUNTING AS A MANAGEMENT SUBSYSTEM

2. FUNDAMENTAL CONCEPTS AND GOALS

3. ACCOUNTING RECORDING PROCEDURES

4. INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS
4.1. Introduction to the International Accounting Standards Board (IASB)
4.2. Basic Accounting:
4.2.1. Financial Statements
4.2.2. Revenue and Inventories
4.2.3. Property, Plant and Equipment and Intangible Assets
4.3. Intermediate Accounting:
4.3.1. Construction Contracts
4.3.2. Borrowing Costs and Leases
4.3.3. Investments in Associates
4.3.4. Income Taxes

Demonstração de conteúdos

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Demonstração da metodologia

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Docente(s) responsável(eis)

Célia Maria Rodrigues da Cova Gomes Picoito - 2.º Semestre

Bibliografia

Epstein, Barry J.; Mirza, Abbas Ali;IFRS 2009: Interpretation and Application of International Accounting and Financial Reporting Standards, New Jersey: John Wiley., 2009. ISBN: 978-0470-28609-8
Nobes, Christopher; Parker, Robert;Comparative International Accounting, Fitfh ed. London: Prentice Hall Europe. XVI, 1998. ISBN: 0-13-736463-6
Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D.;Intermediate Accounting, Tenth ed. New York: John Wiley., 2001. ISBN: 0-471-22396-4
IASB;International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), http://www.ifrs.org/
Leo, Ken;Applying International Financial Reporting Standards. Enhanced ed., John Wiley & Sons, Ltd., Australia, 2007. ISBN: 978-0-470-80823-8
Mirza, Abbas Ali; Holt Graham J.; Orrell, Magnus;IFRS: International Financial Reporting Standards: Workbook and Guide, New Jersey: John Wiley., 2006. ISBN: 0-471-69742-7
Alexander, David; Nobes, Christopher;Financial Accounting: an International Introduction, Second ed. Harlow: Financial Times: Prentice Hall, 2004. ISBN: 0-273-68520-1