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Presentation
Presentation
Account consolidation falls within the scientific field of accounting, with the purpose of identifying and understanding the fundamental concepts inherent in the presentation of consolidated financial statements by groups of companies that are useful for the decision-making process of users of this information, and also the presentation of the essential concepts of definitions, recognition and measurement relating to aspects of interim and final financial accounting.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 3.5
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT172-5096
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1) Deferred Taxes in Individual Financial Statements, Business Combinations in Individual Financial Statements and Consolidated Financial Statements; 2) Financial Investments in Individual Financial Statements; 3) Consolidated Financial Statements.
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Objectives
Objectives
1. Know some particular recognition and measurement criteria relating to elements of the financial statements at intermediate and advanced accounting level, in accordance with the standards of the Accounting Standardisation System (SNC) and the International Accounting Standards Board (IASB). 2. Understand fundamental concepts, conceptual aspects and recognition and measurement criteria related to business combinations and the consequent individual and/or consolidated financial reporting. 3. Motivate students' contact with the financial information disclosed by companies.
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Teaching methodologies
Teaching methodologies
Expository, through the presentation of fundamental theoretical concepts using examples. Participatory, by analysing, discussing and solving application exercises and case studies. Active, through tests, individual worksheets, group work and optional exercises. Self-study, through autonomous student work.
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References
References
Jeter, Debra C. e Chaney, Paul K. (2022), Advanced Financial Accounting 7th Edition, Wiley. International Accounting Standards (IAS) e International Financial Reporting Standards (IFRS) do International Accounting Standards Board (IASB) Sistema de Normalização Contabilístico (SNC) (2015)
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Assessment
Assessment
A avaliação compreende: Dois testes, o primeiro com a ponderação de 40% e o 2º com a ponderação de 60%.
O primeiro teste é realizado na semana de 30 de março a 4 de abril (1º teste) e o segundo de 25 a 29 de maio (2º teste);
As notas finais superiores a 17 valores têm obrigatoriamente uma discussão prévia com os docentes da unidade curricular.
A avaliação continua é obrigatória em todos os momentos de avaliação. A falta a um dos testes implica a não menção de nota de avaliação continua, quer dizer será inscrita na pauta de final frequência a menção Não Avaliado. A justificação desta situação prende-se com o facto de uma parcela significativa da matéria não ter sido avaliada.
Igual procedimento se aplica aos alunos com mais de 30% de faltas, exceto se tiverem estatuto de trabalhador estudante.
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Mobility
Mobility
No
