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ISLA IPGT 26129

Business accounting and taxation

Executive MBA
  • ApresentaçãoPresentation
    The course focuses on accounting and taxation applied to companies and businesses, taking into account the regulatory obligations in charge and the accountability to different stakeholders. This area is essential for those who intend to develop management and/or senior management positions, given its usefulness in the analysis of business development.
  • ProgramaProgramme
    Financial Accounting and Management Accounting as information systems in companies -The standards related to the production of financial statements; -The complete set of financial statements; -The role of auditing/review of financial statements; -The framework and good practices associated with management accounting. Financial Statements and their analysis -The production of financial statements: journal, trial balance, balance sheet, income statement, cash flow statement, statement of changes in equity and notes; -Performance analysis - Dupont analysis; -Analysis using the relevant ratios method; -Analytical review of the main items of the financial statements; -Assertions underlying the financial statements. The CSRD Directive related to non-financial reporting -The importance of issues related to ESG areas and their reporting; -Applicable regulations.
  • ObjectivosObjectives
    The objectives of this course are to introduce students to: - the differences between the different aspects of accounting (financial vs. management); - the complete set of financial statements, their construction and analysis; - the rules associated with the main taxes on companies and businesses; - the trends in reporting ESG (sustainability) dimensions. Students must be able to analyse the most relevant points related to the objectives set out above.
  • BibliografiaBibliography
    Sistema de Normalização Contabilística, Porto Editora (versão mais atualizada disponível) Normas Internacionais de Relato Financeiro endossadas pela União Europeia Diretiva CSRD
  • MetodologiaMethodology
    In addition to support from slides and other materials, case studies and videos related to the topics presented are also used.
  • LínguaLanguage
    Português
  • TipoType
    Anual
  • ECTS
    3
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

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