Advanced Financial Accounting

Recommended Prerequisites

n.a.

Teaching Methods

Presentation of the fundamental theoretical contents. Consulting and analysis of most of corporate guidelines regarding dissolution, liquidation and division of societies; transformation, merger and division of companies. The presentation of the main concepts is accompanied by a discussion of individual cases illustrative of the options included in the current corporate and accounting system. This will be followed by the study of business combinations from a perspective more accounting-based.

The issue of consolidated accounts is accompanied by the resolution of practical cases.

Learning Outcomes

Provide students with advanced knowledge in the field of Financial Accounting. Therefore, the Advanced Financial Accounting course unit will seek to acquaint students with the corporate and accounting point of view, and with several issues relating to the organizational forms of business activity, namely business combination, transformation of companies, and consolidation of accounts.

AFA’s course unit provides specialized and professional training, geared towards the most complex problems that involve complementary disciplinary areas, namely corporate law and accounting law, seeking to build a sound theoretical base, always coupled with a multidisciplinary and critical analysis of these areas.

Work Placement(s)

No

Syllabus

1. Business combination

2. Dissolution, liquidation and division of companies

3. Transformation of companies

4. Merger of companies

5. Division of companies

6. Consolidation of accounts

Head Lecturer(s)

Ana Maria Gomes Rodrigues

Assessment Methods

Continuous
Individual work: 40.0%
Test: 60.0%

Final
Exam: 100.0%

Bibliography

Abreu, J. Coutinho (2011), Código das Sociedades Comerciais em Comentário, Vols. ns.º 1, 2 e 3, Instituto de Direito das Empresas e do Trabalho, Coimbra, Almedina.

Rodrigues, Ana Maria; Carvalho, Carla; Cravo, Domingos e Azevedo, Graça, Contabilidade Financeira – Sua aplicação, 2.ª Ed., Coimbra, Almedina, 2011.

Rodrigues, Ana Maria (Coord.), SNC − Sistema de Normalização Contabilística, Coimbra, Almedina, 2010.

Rodrigues, Ana Maria (2006), O Goodwill e as Contas Consolidadas, Coimbra, Coimbra Editora, 2006.

Silva, F.V. Gonçalves da, Pereira, J.M. e Rodrigues, Lúcia Lima, Contabilidade das Sociedades, Plátano Editora, 13.ª Edição.