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Be English-friendly or any other language-friendly means that UC is taught in a language but can either of the
following conditions:
1. There are support materials in English / other language;
2. There are exercises, tests and exams in English / other language;
3. There is a possibility to present written or oral work in English / other language.
1
6.0
0.0 h/sem
20.0 h/sem
0.0 h/sem
0.0 h/sem
8.0 h/sem
0.0 h/sem
2.0 h/sem
30.0 h/sem
120.0 h/sem
0.0 h/sem
150.0 h/sem
Since year
2015/2016
Pre-requisites
Don´t exist
Objectives
Raise awareness of the principles to be taken into account in the preparation of consolidated financial statements
Program
1. Investments in other entities Subsidiaries Associates Joint ventures 2. Full consolidation method 3. Proportionate consolidation method 4. Equity method
Evaluation Method
The evaluation system includes: - Work in group (40%) - Final Exam (60%) Minimum grade required in the exam: 10 values. This global grading system requires a rate of attendance to classes of at least 60%; Otherwise it will fail and to get approval in the unit it will apply to the 2nd chance final exam.
Teaching Method
During the learning-teaching term each student should acquire analytical, information gathering, according with the established learning outcomes for this unit. To contribute to the acquisition of these skills, there will be used the following learning methodologies: 1. Expositional, to present theoretical framework. 2. Participative, to analyse case studies.
Observations
Basic Bibliographic
Gallimberti, C., Marra, A. and Prencipe, A., 2013, Preparing and Understanding Consolidated Financial Statements under IFRS; McGraw Hill.
Complementar Bibliographic
Eduards, M., Hitchner, J. And Mard, M. , 2015, Valuation for Financial Reporting: Fair Value Measurement in Business Combinations, Early Stage Entities, Financial Instruments and Advances Topics, Wiley. Baker, R., Christensen, T. and Cottrell, D., 2013, Advanced Financial Accounting. IASB, 2015, International Financial Reporting Standards. CNC, 2009, Sistema de Normalização Contabilística.
