Planeamento

Aulas

1. Integrated reporting and critical thinking

1. Integrated reporting and critical thinking

Concept and evolution of integrated reporting
The relationship with critical thinking


2. Integrated reporting in the private sector

2. Integrated reporting in the private  sector
2.1 Connecting financial and non-financial information
Theory


2. Integrated reporting in the private sector

2. Integrated reporting in the private  sector 
2.1 Connecting financial and non-financial information.
Study cases.


2. Integrating reporting in the private sector

2. Integrating reporting in the private sector
2.2 Guidelines/standards and research for sustainability reporting and integrated reporting for value creation
The European Union and the GRI perspective 


2. Integrating reporting in the private sector

2. Integrating reporting in the private sector
2.2 Guidelines/standards and research for sustainability reporting and integrated reporting for value creation
The IFRS Foundation perspective


2. Integrating reporting in the private sector

2. Integrating reporting in the private sector
2.2 Guidelines/standards and research for sustainability reporting and integrated reporting for value creation
The Integrated Reporting and Sustainability – Preparers perspective


2. Integrating reporting in the private sector

2. Integrating reporting in the private sector
2.2 Guidelines/standards and research for sustainability reporting and integrated reporting for value creation
The Integrated Reporting and Sustainability – Researchers perspective


2. Integrating reporting in the private sector

2. Integrating reporting in the private sector
Workshop: study cases with all the content


Lesson 1 

1.	Preparation of financial statements
1.1.	International accounting harmonisation

The importance of accounting harmonization, disclosure, presentation of information, financial statements.


Lesson 2 

1.	Preparation of financial statements
1.1.	International accounting harmonisation (cont.)
1.2 Elements and presentation of financial statements
Elements, category of elements, consolidated and separate financial statements, interim financial statements, events after the reporting date and changes in estimates and in accounting policies.


Lesson 3 - Business context

The macro, industry and firm conditions that affect financial statement analysis


Lesson 4 - Accounting policies

How accounting policies impact on financial statement indicators
Case studies: Iphone and BuyMayo


Lesson 5

Cont.
Elements, category of elements, consolidated and separate financial statements, interim financial statements, events after the reporting date and changes in estimates and in accounting policies.
Study cases.


Lesson 6 

2.	International financial reporting
2.1.	Non-current assets


Lesson 7 - Ratio analysis

Using ratio analyses to evaluate the financial performance, financial situation and liquidity of the business
Dupont ratio analysis
Exercises


Lesson 8 - Ratio analysis

Using market and accounting indicators to evaluate investment decisions.


Lesson 9 

2.	Relato financeiro internacional
2.1.	Ativos não correntes
(FTA, IA, PI)


Lesson 10 

2.	International financial reporting
2.1.	Non-current assets

Study cases (AFT, PI, IA)


Lesson 11 - Investment ratios

Firm valuation using basic market-book ratios.


Lesson 12 - Trend analysis

Horizontal analysis
Common-size analysis
Practice with cases and exercises


Lesson 13 

2.1.	Non-current assets 
Study cases.


Lesson 14 

2.1.	Non-current assets
Study cases.
Introduction to 2.2 Biological assets and other current assets.


Lesson 15 - Introd to firm valuation

Firm valuation. Basics principles of valuation. Valuation using multiplies. Cases


Lesson 16 - Case studies

Discussion of case studies. Conclusions