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ISCTE-IUL  >  Education  >  RFI

International Financial Reporting (2 º Sem 2017/2018)

Code: 03309
Acronym: RFInt
Level: 2nd Cycle
Basic: Yes
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 36.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 1.0 h/sem 37.0 h/sem 113.0 h/sem 0.0 h/sem 150.0 h/sem
Since year 2017/2018
Pre-requisites None.
Objectives Develop skills to analyze and compare financial statements prepared by companies from different countries around the world.
Program 1. The process of international accounting harmonization
2. The international diversity in the presentation of the financial statements
3. Care to be taken in the international comparison of financial statements (Case studies)
Evaluation Method Group assignments ? 30%
Individual Exam? 70%.
Minimum attendance ? 80%
Teaching Method OA 1 ? Expositional lectures
OA 2 ? Participative case studies analysis
OA 3 ? Active learning through group assignment
Observations
Basic Bibliographic Nobes, C. and Parker, R. (2016) Comparative International Accounting (13th Edition), Pearson.
Complementar Bibliographic Lourenço, I., Sarquis, I., Branco, M., Magro, N., (2017) International differences in accounting practices under IFRS and the influence of the USA, Australian Accounting Review, forthcoming.
Lourenço, I., Sarquis, V., Branco, M. and Pais, C. (2015), Extending the Classification of European Countries by their IFRS Practices: a Research Note, Accounting in Europe, 12(2), pp. 223-232