Class Corporate Finance

The aim is to provide students with a broad and deep knowledge about the various forms of financing of commercial companies, either with recourse to equity or with recourse to debt capital. It is intended, thus, to instil in students a greater curiosity that allows them to develop their scientific research skills.

Not applicable

Principles of companies (certain aspects). Conflicts of interest. The legal capacity of companies. Companies and gratuitous acts. Piercing the corporate veil (certain aspects). Loyalty within the company. Company contracts (financial aspects). Shareholder status. Contributions in kind. Unfair agreements. Equity capital. Distribution of assets to partners. Profits and non-distributable reserves. Loss of half the share capital. Corporate governance (certain aspects). Legal supervision. Internal supervision. Compliance. Development of financial reporting. IAS. IFRS. IAS. Functions and presentation of accounts. The Accounting Standards System. The principles of financial reporting. The financial reporting process. Refusal to approve the accounts.

The teaching method is characterized by a double aspect, the first is the theoretical exposition of the syllabus contents, and the second, more practical, consists in the analysis of jurisprudence and presentation of work carried out individually by students on a topic included in the syllabus of the subject which are discussed with everyone's participation. The assessment is based on the realization of written works and their oral presentation (70%), also contributing to the assessment, the assiduity, oral participation and the quality of oral and written expression (30%). The evaluation can also be done by means of a final exam.

António Menezes Cordeiro com a colaboração de A. Barreto Menezes Cordeiro, Direito das Sociedades, I, Coimbra Almedina, 2020. António Menezes Cordeiro Direito das Sociedades II,  Coimbra, Almedina, 2017.