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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 and assessment
Teaching methodologies and assessment
A business simulation case will be developed which the students present at and discuss with the lecturer.
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References
References
Beams, F., Anthony, J. & Suzanne, L. (2019). Advanced Accounting, 11th Editiona. EUA: Prentice Hall. Kieso, D.E., Weygandt, J.J. & Warfield, T.D.
Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2018). Intermediate Accounting. 15th edition, EUA: Wiley.
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Office Hours
Office Hours
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Mobility
Mobility
No
