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ISLA IPGT 13062

Financial Analysis and Reporting I

Business Management
  • ApresentaçãoPresentation
    To highlight the importance and obligation of financial reporting by entities, imposed by national and international legislation; Provide knowledge about the information that must be reported in the different financial reporting instruments; Train students to produce a society's annual report and accounts and sustainability report; Provide students with knowledge that allows the production of consolidated financial statements of a group of societies.
  • ProgramaProgramme
    INTRODUCTION TO FINANCIAL REPORTING AND ANALYSIS The objectives and importance of financial reporting Financial reporting and commercial and securities legislation Financial reporting and international financial reporting standards REPORT AND ACCOUNTS OF A COMPANY Management report Financial statements Notes to the financial statement Supervisory board report and opinion Legal certification of accounts and audit report SUSTAINABILITY REPORT Structure of the sustainability report Information disclosed in the sustainability report CONSOLIDATION ACCOUNTING The accounting consolidation process Preparatory work and pre-consolidation operations Consolidation methods Elimination of intra-group transactions Consolidated financial statements
  • ObjectivosObjectives
    Considering the objectives of the curricular unit, it is intended, with the program presented, that students obtain the following skills: Knowledge of the obligations regarding the preparation and preparation of documents to support the accounting financial report; Assess the adequacy of the accounting policies adopted in the preparation of the financial statements; Preparation of financial statements, and reports that include non-financial information, in accordance with current national and international legal regulations; Preparation of the consolidated financial statements of a group of companies.
  • BibliografiaBibliography
    ARAÚJO, Duarte Nuno, CARDOSO, Patrícia e NOVAIS, José; Manual de Prestação de Contas nas Sociedades Comerciais - O processo de relato financeiro em SNC (3ª edição), Vida Económica, 2013 Normas Internacionais de Contabilidade (NIC/IAS) e Normas Internacionais de Relato Financeiro (NIRF/IFRS) elaboradas pelo IASB.  
  • MetodologiaMethodology
    Application of real-life cases in solving exercises
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não