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Financial Reporting I
Scholar Year: 2018/2019 - 2S
| Code: |
LCFPL1393 |
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Acronym: |
RFI |
| Scientific Fields: |
Contabilidade |
Courses
| Acronym |
Nº of students |
Study Plan |
Curricular year |
ECTS |
Contact hours |
Total Time |
| LCFN |
37 |
Study Plan 2015 |
2º |
6,0 |
60 |
162,0 |
Teaching language
Portuguese
Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)
CONTRIBUTIONS TO THE SKILLS DEVELOPMENT
• Understand the role of accounting standardization in the context of European and international harmonization.
GOALS
• Understand accounting regulations.
• Research and analyze the doctrinal sources of accounting at both national and international levels,
• Interpret and apply accounting standards,
• Identify advantages and disadvantages of standardization,
• Understand and interpret sector accounting.
Syllabus
1. ACCOUNTING STANDARDIZATION
1.1. The Evolution of National Regulations;
1.2. Accounting Standards Committee (Portuguese) - CNC;
1.3. The Accounting Standardization System (SNC);
1.4. Interpretative Norms.
2. ACCOUNTING HARMONIZATION
2.1. In the European Union - Directives;
2.2. In IASB - IAS / IFRS;
2.3. In the US - FASB;
2.4. IASB versus SNC;
2.5. Impact of accounting harmonization on sectoral accounting, particularly in the Banking and Insurance sectors.
3. STUDY OF ISSUES SUBJECT TO STANDARDIZATION
3.1. Accounting for Government Grants;
3.2. Accounting for Financial Leasing;
3.3. Costing of Loans;
3.4. Accounting Treatment of Construction Contracts;
3.5. Accounting for Shareholders' Equity;
3.6. Accounting for Taxes on Income;
3.7. Environmental Accounting.
Teaching methodologies
• Theoretical classes:The expository method is used for the introduction of the theoretical concepts and the participatory method for the reflection on the contents.
• Practical classes: The expository and participative method is used to solve cases.
Assement and Attendance registers
| Description |
Type |
Tempo (horas) |
End Date |
| Attendance (estimated) |
Classes |
0 |
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Total: |
0 |
Bibliography
Essencial:
• Rodrigues, João (2016), “SNC – Sistema de Normalização Contabilística – Explicado”, 6.ª Edição, Porto Editora, Lisboa.
• Normas Internacionais de Contabilidade e Normas Internacionais de Relato Financeiro.
• Sistema de Normalização Contabilística (Decreto-Lei n.º 158/2009, de 13 de Julho; Decreto-Lei n.º 98/2015, de 2 de Junho; Portaria n.º 218/2015, de 23 de Julho; Portaria n.º 220/2015, de 24 de Julho; Aviso n.º 8254/2015, de 29 de Julho; Aviso n.º 8255/2015, de 29 de Julho; Aviso n.º 8256/2015, de 29 de Julho; Aviso n.º 8257/2015, de 29 de Julho; Aviso n.º 8258/2015, de 29 de Julho.
Documentos disponíveis em http://www.cnc.min-financas.pt da Comissão de Normalização Contabilística.
• Leote, Francisco, Godinho, Teresa e Aleixo, Conceição (2018/2019), Caderno de Exercícios de Apoio às Aulas Práticas, Relato Financeiro I, ESCE-IPS.
Complementar:
• Pires, Jorge e Gomes, João (2015); SNC-Sistema de Normalização Contabilística – Teoria e Prática, 5ª edição, Vida Económica
• Borges, António e Outros (2014), “Elementos de Contabilidade Geral”, 26ª Ed., Áreas Editora, Lisboa.
• Epstein, Barry J., Jermakowicz Eva K. (2010), “IFRS Interpretation and Application of International Financial Reporting Standards”, John William Editions, New Jersey.
• Sistema de Informação do Técnico Oficial de Contas (SITOC) da Ordem dos Técnicos Oficiais de Contas https://www.occ.pt/pt/
• Picker, Ruth, Clark, Kerry, Dunn, John, Kolitz, David , Livne, Gilad, Loftus, Janice e Van Der Tas, Leo (2016), “Applying IFRS Standards”, John Wiley & Sons Inc, New Jersey.
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