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ISCTE-IUL  >  Education  >  PGCF

Reporting Financial Performance (1 º Sem 2018/2019)

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.
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 2018/2019
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 In addition to strict compliance with the program regulation, the periodical evaluation method requires a minimum class attendance of 60% and:An individual or group work - 30%; An individual test - 70% and a minimum grade of 10 points. Alternatively, the final exam, similarly to phase two exams, will account for 100% of the final grade, disregarding the continuous assessment component.
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, 2018.
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. (2018), Fundamentos de Contabilidade Financeira: Teoria e Casos, 2ª edição, Edições Sílabo, Lisboa, Portugal.