Financial Accounting II (271040)

Learning Outcomes

1. Solve practical cases, by applying accounting standards
2. Prepare and understand financial statements

Study Program

1.    Accounting Policies, Changes in Accounting Estimates and Errors.
2.    Events After the Reporting Period.
3.    Related Party Disclosures
4.    Investment Properties
5.    Leases
6.    Investments in Associates and Consolidation
7.    Accounting for Government Grants and Disclosure of Government Assistance
8.    Income Taxes
9.    Financial Reporting (Study of Accounting and Financial Reporting Standards related with Assets and liabilities, consolidation and relations between companies and operations for calculating the income of the period - NCRF nr 4, 5, 9, 11, 13, 14, 15, 22, 24 e 25 and Conceptual Structure for the preparation and presentation of the Financial Statements)


Baptista da Costa, C; Alves, G.C. (2014). Contabilidade Financeira, 9ª Edição. Lisboa: Rei dos Livros.
Rodrigues, A.M., Carvalho, G., Cravo, D. e Azevedo, G. (2016). SNC - Contabilidade Financeira: Sua aplicação, 3ª Edição. Coimbra: Almedina.
Rodrigues, J. (2019). Sistema de Normalização Contabilística SNC explicado, 7ª Edição. Porto: Porto Editora.
Legislação relativa ao SNC.