Accounting Information of Economic Groups

Scholar Year: 2023/2024 - 2S

Courses

Head Teacher Responsability Susana Maria Teixeira da Silva Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 1,6 Lectures Type Teacher Classes Hours Theoretical-practical Totals 1 1,60 Maria Aleixo   1,00 Susana Silva   1,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Provide students with knowledge in the Consolidated Group Accounting, namely:

• Know and interpret legislation.
• Understand and analyze shares and economic group’s development.
• Understand consolidated and individual’s financial statements.
• Prepare consolidated financial statements.
• Understand and analyze investments in associated companies and interests in joint ventures

Syllabus

1. BUSINESS COMBINATIONS AND CONSOLIDATION OF ACCOUNTS
1.1 Business Combinations (IFRS 3)
1.2 Consolidated and Separate Financial Statements (IAS 27)
1.2.1 Consolidation methods
1.2.2 Assumptions for the presentation of consolidated financial statements
1.2.3 Consolidation procedures (IAS 21, IFRS 3, IAS 27)

2. INVESTMENTS IN ASSOCIATES (IAS 28)

2.1 Background
2.2 Accounting

3. INTERESTS IN JOINT VENTURES (IAS 31)

3.1 Background
3.2 Accounting

4. RELATED PARTY DISCLOSURES (IAS 24)

Teaching methodologies

Expositive and interrogative method using audio-visual means, to present theoretical concepts. Participatory method for content’s reflection. Resolution of exercises either individual or in group.

Assessment methodologies and evidences

The continuous evaluation: Individual Test (T) with consulting and a TeamWork (TW).

The Team Work will be delivered, presented and discussed in class.

Delivery date: -

Presentation and discussion: -

Final Score = 60% T + 40% TW


If one of the two evaluations (Individual test (T) or group work (TG)) is lower than 10 values, students will have to carry out an evaluation in supplementary season.

Supplementary season Evaluation
The evaluation system for the supplementary period is the same as for the continuous evaluation.
If the student was approved in the group work (TW) or in the test (T), the grade goes to the supplementary period. Those who did not obtain a positive evaluation in teamwork (TW) during continuous evaluation must present teamwork (TW) until 02/09/2019, with presentation and discussion date to be disclosure later.

Special Season Evaluation
The evaluation system is the same as in the Supplementary Season.

Attendance system

No Presence Required

Bibliography

Essential:

Mackenzie B., Coetsee, D., NjiKizana T., Selbst E., Chamboko, R., Colyvas, B. e Hanekom, B. (2014). IFRS, Interpretation and Application of International Financial Reporting Standards. New Jersey: Wiley.

Epstein, B. J. e Jermakowicz, E. K. (2016). IFRS 2016, Interpretation and Application of International Financial Reporting Standards. New Jersey: Wiley.

International Accounting Standards Board (IASB). Documentos disponíveis em http://www.cnc.min-financas.pt e respetivas alterações:
IFRS 3 (2013) – Concentrações de Atividades Empresariais (Revista)
IAS 21 (2009) – Os Efeitos de Alterações em Taxas de Câmbio (Revista)
IAS 24 (2013) – Divulgação de Partes Relacionadas (Revista)
IAS 27 (2014) – Demonstrações Financeiras Separadas (Revista)
IAS 28 (2011) – Investimentos em Associadas e Empreendimentos Conjuntos (Revista)
IFRS 10 (2015) – Demonstrações Financeiras Consolidadas (Revista)
IFRS 11 (2014) – Acordos Conjuntos (Revista)
IFRS 12 (2016) – Divulgação de Interesses Noutras Entidades (Revista)

Macedo, A., Azevedo, G. e Oliveira, J. (2013). Consolidação de Contas. Lisboa: Escolar Editora.

Regulamento (CE) n.º 1606/2002. Parlamento Europeu e do Conselho, de 19 de Julho de 2002, Relativo à Aplicação das Normas Internacionais de Contabilidade. Jornal Oficial das Comunidades Europeias, 11 de Setembro de 2002, 45, L 243 e respetivas alterações.

Complementary:

Borges, A., Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. (26.ª edição). Lisboa: Áreas Editora.

Decreto-Lei n.º 262/86. Código das Sociedades Comerciais, Diário da República, Ministério da Justiça, I Série, 2 de Setembro de 1986, 201, 2293-2385 e respetivas alterações.

Decreto-Lei n.º 35/2005. Projectos de Demonstrações Financeiras para as Entidades que Adoptem as
IAS/IFRS, Diário da República, Ministério das Finanças e da Administração Pública, I Série-A, 17 de Fevereiro de 2005, 34, 1186-1200 e respetivas alterações.

Jeter, D. C., Chaney, P. K. (2018). Advanced Accounting. (6rd edition). New Jersey: Wiley.

Lopes, C. A. R. (2017). Casos Práticos de Consolidação de Contas. Lisboa: Edições Sílabo.

Rodrigues, J. (2015). Participações Financeiras e Consolidação de Contas. Lisboa: Porto Editora