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Presentation
Presentation
The curricular unit presents the various forms of measurement and recognition in accounting taking into national and international accounting standards and the topics covered.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-11764
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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
Tangible fixed assets and intangible assets. Non-current assets held for sale. Revenue including construction contracts and financial assets. Impairment losses. Current and non-current liabilities (debt loans, leases, provisions and deferred taxes. Equity instruments.
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Objectives
Objectives
Understand the theories underlying the mechanisms of recognition and measurement of financial accounting. Understand the link between recognition and measurement criteria, presentation models and disclosures with investor decision-making information needs. Theoretical and practical options for measuring and recognizing balance sheet elements.
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Teaching methodologies and assessment
Teaching methodologies and assessment
The students carry out a work on a theme of the program, aiming to carry out the state of the art on that theme.
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References
References
- KIESO, Donald E.; WEYGANDT, Jerry J. (2020) (4th edition), Intermediate Accounting, IFRS, EUA, Wiley.
- Rabaca et al. (2020). Manual de Contabilidade, Teoria e Casos Práticos, IFRS Normas Internacionais de Relato Financeiro. Escolar Editora.
- Normas de contabilidade do Financial Accounting Standards Board (FASB).
- Normas de contabilidade do International Accounting Standards Board (IASB).
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Office Hours
Office Hours
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Mobility
Mobility
No
