Class Financial Reporting

The Curricular Unit aims to deepen knowledge so that students are able to (i) understand the conceptual structure for the preparation and presentation of Financial Statements (DF's), (ii) know and understand the fundamental assumptions and qualitative characteristics of the accounting information, within the framework of the International Financial Reporting Standards (IAS / IFRS) of the IASB and the Financial Reporting Accounting Standards (NCRF) of the Portuguese Accounting Standardization System (SNC) and (iii) evaluating and interpreting the financial reporting accounting standards .

In addition, the Curricular Unit aims to (i) Identify the accounting treatment of financial assets and liabilities, (ii) Identify the accounting treatment of equity instruments and (iii) Identify the recognition and valuation criteria for leases and securitization operations and factoring.

1. Structure and content of the financial statements;
2. Financial product concept;
3. Financial assets and liabilities
4. Equity instruments
5. Disclosure of information on financial instruments
6. Leases

Application of case studies and comparison with disclosure in companies listed on the stock exchange.

• SALIM, Alibhai; BAKKER, Erwin; BALASUBRAMANIAN, T V; BHARADVA, Kunal; CHAUDHRY, Asif; COETSEE, Danie; JOHNSTONE, Chris; KURIA, Patrick; NAIDOO, Christopher; RANDS, Edward; SHAH, Darshan; UNSWORTH, Candice, VANDER MERWE, Minette; VARUGHESE, Santosh; YEUNG, Paul, 2018 Interpretation and Application of IFRS Standards, USA, Wiley
• RAMIREZ, Juan, Accounting for Derivatives - Advanced Hedgingunder IFRS 9 , Second Edition, USA, 2015, Wiley