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ISLA IPGT 6593

General Accounting II

Business Management
  • ApresentaçãoPresentation
    Provisions, contingent liabilities and contigent assets; Accounting for government grantsand disclosure of government assistance; Accounting Policies, Changes in Accounting Estimates and Errors; Events after the Balance Sheet Date; Non-current Assets Held for Sale and Discontinued Operations; Construction Contracts; Income Taxes; Employee Benefits; StockholdersEquity operations; Agriculture; Environment Issues
  • ProgramaProgramme
    Introduction Provisions, contingent liabilities and contigent assets Accounting for government grants and disclosure of government assistance Accounting Policies, Changes in Accounting Estimates and Errors Events after the Balance Sheet Date Non-current Assets Held for Sale and Discontinued Operations Construction Contracts Income Taxes Employee Benefits Special issues under Stockholders Equity Agriculture Environment Issues
  • ObjectivosObjectives
    Objectives: Enhance competences in NCRF, IAS / IFRS application.   Competences: Be apt to perform accounting work according NCRFs, IAS and IFRS.
  • BibliografiaBibliography
    Decreto-Lei 158/2009, de 13 de julho, incluindo as alterações decorrentes dos: Decreto-Lei n.º 98/2015, de 2 de junho; Portaria n.º 218/2015, de 23 de julho; Portaria n.º 220/2015, de 24 de julho; Avisos 8254 a 8258/2015, de 29 de julho.  
  • MetodologiaMethodology
    As a learning methodology, problem-based learning will be adopted, based on the presentation of concrete company problems to solve in class.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não