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ISLA IPGT 13063

Financial Analysis and Reporting II

Business Management
  • ApresentaçãoPresentation
    This curricular unit aims to provide students with the techniques and instruments necessary for the interpretation of financial statements and the assessment of the financial situation and the performance of a company or a business group. It also addresses the different methods of valuing a company, namely, its equity.
  • ProgramaProgramme
    The objectives and stages of financial analysis Preparation of financial statements for economic and financial analysis Financial analysis techniques Static analysis vs dynamic analysis Analysis of the structure of the financial statements Ratios technique Performance evaluation by ratios method Debt ratios Structure ratios Profitability ratios Liquidity ratios Operating / activity ratios Market ratios The analysis of the financial equilibrium Traditional approach Functional approach Integrated analysis of profitability Additive model Multiplicative model Risk analysis Break-even analysis Degrees of operational, financial and combined leverage Analysis of cash flows Company valuation Equity method Discounted cash-flow method Relative valuation method
  • ObjectivosObjectives
    At the end of the course, the student should have developed the following skills: Prepare the financial statements for the purposes of financial and economic analysis; Know the instruments of financial analysis; Apply the methods and techniques of economic and financial analysis; Identify typical situations in terms of financial balance; Analyze and understand profitability; Assess operational and financial risk; Evaluate a company using different evaluation methods.
  • BibliografiaBibliography
    FERNANDES, Carla et all; "Análise Financeira - Teoria e Prática" (5ª Edição); Edições Sílabo, 2019 NEVES, João Carvalho, "Análise e Relato Financeiro - Uma Visão Integrada de Gestão", 5ª edição, Texto Editores, 2012 NEVES, João Carvalho, "Avaliação de Empresas e Negócios", McGraw-Hill, 2002  
  • MetodologiaMethodology
    Lectures exposure to the topics (lecture and interrogative method). Exercises and case studies for students (active and participatory method). UC assessment will be done through an individual final test (60%), group work on an economic and financial analysis of a company (40%) and attendance (10%).
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não