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Reporting Financial Performance (1 º Sem 2017/2018)

Code:	M9346
Acronym:	M9346
Level:	2nd Cycle
Basic:	No
Teaching Language(s):	Portuguese
Friendly languages:

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.

Semester	ECTS Credits	Theoretical Lesson (T)	Theoretical and Pratical Lesson (TP)	Practical and laboratorial lesson (PL)	Seminary (S)	Field Work (TC)	Training Period (E)	Tutorial Orientation (OT)	Contact Hours	Autonomous Work	Others (O)	Total Load Hours [?]Contact Hours + Autonomous Work
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	2017/2018
Pre-requisites	No
Objectives	Analyse and understand certain accounting standards related to financial reporting.
Program	1. Integrated view of financial statement 2. Renevue from contracts with customers 3. Governamental grants 4. Deferred taxes
Evaluation Method	Each point of the program was set to respond to the learning objectives listed.
Teaching Method	The lessons will be theoretician-practical (TP). It will have, however, lessons predominantly of exposition of new matter, with an accented theoretical source, and other lessons, predominantly practical, of application of the matter previously learned.
Observations
Basic Bibliographic	1.IASB, International Financial Reporting Standards, 2015. 2. SNC, Normas contabilísticas e de Relato Financeiro, 2016. 3. Lourenço. I, e Morais, A. (2013), IFRS Demonstrações Financeiras: um guia para executivos, Almedina, Coimbra, Portugal.
Complementar Bibliographic	1. Lourenço et al. (2015), Fundamentos de Contabilidade Financeira: Teoria e Casos, Edições Sílabo, Lisboa, Portugal.