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ISCTE-IUL  >  Education  >  MGI

International Reporting (1 º Sem 2019/2020)

Code: 03349
Acronym: 03349
Level: 2nd Cycle
Basic: Yes
Teaching Language(s): English, 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 3.0 0.0 h/sem 15.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 1.0 h/sem 16.0 h/sem 59.0 h/sem 0.0 h/sem 75.0 h/sem
Since year 2019/2020
Pre-requisites None.
Objectives Develop skills to interpret and compare financial statements prepared under IFRS.
Program 1. An integrated view of the financial statements
2. Structure and content of the financial statements
3. The international diversity in the presentation of the financial statements
Evaluation Method Group assignments 30%
Final exam 70%.
Minimum attendance 2/3
Teaching Method OA 1 Expositional lectures and participative case studies analysis
OA 2 Active learning through group assignment
Observations
Basic Bibliographic Michael Jones (2014), Financial Accounting - 2nd Edition, Wiley
Complementar Bibliographic Stolowy and Ding (2017), Financial Accounting and Reporting: a global perspective, Cengage (5ª edição).