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Presentation
Presentation
This curricular unit is intended to understand the preparation of consolidated financial statements and the valuation of financial investments in subsidiaries and other entities.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 3
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-3630
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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
Primary financial investments (stocks, bonds and investment properties) and secondary (derivative) investments. Methods of mergers of business activities. Mergers. Consolidation of groups (group, consolidation methods, transposition, consolidation procedures, joint ventures, associates and presentation models).
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Objectives
Objectives
1 - Understand what types of financial investments exist and their presentation in the individual and consolidated financial statements. 2º - Learn from individual financial statements to obtain financial statements of a group of companies. 3º - Understand the operations of mergers of companies. 4º - Learn the methods to use to obtain consolidated financial statements, in accordance with the underlying practices and theories.
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Teaching methodologies
Teaching methodologies
Students will review a paper in order to prepare accounting topics for the purposes of preparing a dissertation or project work.
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References
References
Jeter, D.C., & Chaney, P. K. (2022). Advanced Accounting, 8th Edition. EUA: Wiley. Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2022). Intermediate Accounting. 18th edition, EUA: Wiley. Weygandt, J.J. Paul D. Kimmel, P.D., & Mitchell, J.E. (2020). Accounting Principles. 14th edition, EUA: Wiley. Wiley. (2022). Interpretation and Application of International Financial Reporting Standards, EUA: Wiley (PKF International).
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
Teste de avaliação
dd-mm-yyyy
80%
Caso de simulação empresarial/ Revisão de paper
dd-mm-yyyy
20%
(...)
Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito..
A falta ao teste determina a não ponderação de qualquer nota, pelo que na pauta de final frequência aparecerá "inscrição sem avaliação".
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Mobility
Mobility
No
