Corporate Accounting
0
2019-2020
01620354
Área Científica do Menor
Portuguese
Face-to-face
SEMESTRIAL
6.0
Elective
1st Cycle Studies
Recommended Prerequisites
Financial Accounting I and Financial Accounting II.
Teaching Methods
Teaching methodologies are based on the exposure of fundamental theoretical contents. Analysis of most corporate and accounting rules on capital, business combination; preparation of consolidated accounts. The exposition will be accompanied by a discussion of individual case studies. The use of the acquired knowledge in new contexts is also encouraged.
Learning Outcomes
The curricular unit of Corporate Accounting has the main objective to provide a current and modern training, allowing students with a strong theoretical and practical approach to the latest accounting and corporate standards. Lectures will focus on the process of corporate’ creating and developing process, focusing on the legal and accounting issues. Thus, the emphasis will be done in the corporate equity topics, including the accounting issues included on it. Lectures will also explore the key issues related to business combinations and all the implications of corporate groups towards the disclosure of consolidated information.
Work Placement(s)
NoSyllabus
I. CORPORATIONS
1. Concept of corporation, commercial companies and types of commercial companies
2. Key features of limited responsibility companies
3. Incorporation of companies in a group
4. Rights and obligations of partners
II. EQUITY
1. Capital
2. Other equity instruments
3. Stocks and shares ownership
4. Capital modification
5. Earnings application decision
6. Statement of changes in equity
III. BUSINESS COMBINATIONS (BC)
1. BC accounting procedures
2. Accounting treatment of BC
3. Recognition and measurement of BC
IV. BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS
1. General, dogmatic and normative framework
2. Concept of group; Consolidation perimeter; Methods and consolidation procedures
3. CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTABILITY.
Head Lecturer(s)
Elsa do Carmo Santos Pedroso
Assessment Methods
Assessment
Evaluation:periodic or by final exam as given in the course information: 100.0%
Bibliography
Borges, António et al., Elementos de Contabilidade Geral. Áreas Editora, 2010.
Gonçalves, Cristina; Santos, Dolores; Rodrigo, José; Fernandes, Sant’Ana (2016): Contabilidade Financeira Explicada. 2.º Ed. Vida Económica.
Gomes, João e Jorge Pires (2015). SNC – Sistema de Normalização Contabilística, Teoria e Prática. 5ª Edição. Ed. Vida Económica.
Rodrigues, Ana Maria; CARVALHO, Carla; Cravo, Domingos e Azevedo, Graça, SNC - Contabilidade Financeira – Sua aplicação, 2.ª Ed., Coimbra, Almedina, 2011.
Rodrigues, Ana Maria (Coord.) (2015), SNC − Sistema de Normalização Contabilística, (Inclui CD com as NIC/IFRS do IASB), Coimbra, 2.ª Ed., Almedina.