Advanced Financial Reporting

Scholar Year: 2023/2024 - 2S

Courses

Head Teacher Responsability Francisco José Mendes Leote Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 Lectures Type Teacher Classes Hours Theoretical-practical Totals 1 2,00 Francisco Leote   1,00 Sónia Fernandes   1,00

Teaching language

Portuguese

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

1. Contribute to organizational understanding and professional adaptability
2. Contribute to the understanding of the financial reporting and the enterprise risk.
3. Contribute to the development of relational skills; collecting; sorting; analysing and communicating information and applying knowledge.

Syllabus

1. Introduction
2. Risk report
2.1. Notion of risk and typologies
2.2. Risk measures
2.3. Information risk reporting
3. Financial Reporting – risk in procedures
3.1. Accounting standardization – advantages and disadvantages
3.2. Risk in accounting procedures
4. Study of some accounting and financial reporting standards
4.1. Accounting policies, changes in accounting estimates and errors
4.2. Events after the balance sheet date
4.3. Employee benefits

Demonstration of the syllabus coherence with the UC intended learning outcomes

Contents are consistent with the curricular unit objectives, as the first two objectives are achieved through the development of the four chapters of the program and the third objective is achieved mainly with the development of the second chapter.

Teaching methodologies

We use the lecture method for introduction of theoretical concepts and a participatory approach to reflection on the contents. These two methods are also used in solving exercises and discussing cases.

Assessment is through a team repot and an individual written test.

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

All classes are theoretical-practical. The lecture method is used to introduce the theoretical concepts related to the themes to be developed and the participatory method for reflection on the various aspects of the themes addressed in different contexts.

These methods are also used in problem solving and case discussions, encouraging interaction with real situations.

The team work regards the development of relational skills, the ability of collecting, sorting, analysing and communicating information and applying knowledge. The individual test seeks to measure the capacity for reflection and exposition on themes; and the level of knowledge obtained about them.