Bibliografia

Principal

Casos práticos elaborados pelos docentes. Diapositivos elaborados pelos docentes; Outros Mackenzie, B., Coetsee, D., Njikizana, T. and Chamboko, R, (2011). Interpretation and Application of International Financial Reporting Standards, Wiley & Sons. Livros NCRF 15: Investimentos em Subsidiárias e Consolidação NCRF 14: Concentrações de Actividades Empresariais NCRF 13: Interesses em ECC e Investimentos em Associadas Normas do SNC IFRS 11: Empreendimentos Conjuntos IFRS 10: Demonstrações Financeiras Consolidadas IFRS 3: Concentrações de Actividades Empresariais IAS 31: Participações em Empreendimentos Conjuntos IAS 28: Investimentos em Associadas IAS 27: Demonstrações Financeiras Consolidadas e Separadas Normas do IASB :

Secundária

? Wines, G., Dagwell, R. and Windsor, C. (2007). Implications of the IFRS Goodwill Accounting Treatment, Managerial Auditing Journal, 22, pp. 862-880. ? Soonawalla, K. (2005). Accounting for Joint Ventures and Associates in Canada, U.K., and US: Do US Rules Hide Information?, Journal of Business Finance and Accounting, 3-4, pp. 395-417. ? Stoltzfus, R. and Epps, R., (2005). An Empirical Study of the Value-relevance of Using Proportionate Consolidation Accounting for Investments in Joint Ventures, Accounting Forum, 29, pp. 169-190. ? O?Hanlon, J. and Taylor, P., (2007). The Value Relevance of Disclosures of Liabilities of Equity-accounted Investees: UK evidence, Accounting and Business Research, 37, pp. 267-284. ? Nobes, C. (2002). An Analysis of the International Development of the Equity Method, Abacus, 38, pp. 16-45. ? McKee, T., Bradley, L. and Rouse, R. (2006). Accounting for Special Purpose Entities: the Control View versus the Primary Beneficiary View for Consolidation, Journal of Applied Accounting Research, 8, pp. 162-207. ? Lourenço, I. and Curto, J., (2010). Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities, European Accounting Review, 19, pp. 739-773. ? Henning, S, Lewis, B. And Shaw, W. (2000). Valuation of the Components of Purchased Goodwill, Journal of Accounting Research, 38, pp. 375-386. ? Graham, R., King, R. and Morril, C. (2003). Decision Usefulness of Alternative Joint Venture Reporting Methods, Accounting Horizons, 17, pp. 123-137. ? Cominskey, E. And Mulford, C. (2008). Negative Goodwill: issues of financial reporting and analysis under current and proposed guidelines, Journal of Applied Research in Accounting and Finance, 3, pp. 33-42. ? Clinch, G. (2008). Capital Markets Research and the Goodwill Debate, Australian Accounting Review, 9, pp. 22-30. ? Bugeja, M. and Gallery, N., (2006). Is Older Goodwill Value Relevant, Accounting and Finance, 46, pp. 519-535. ? Beckman, J. (1995). The Economic Unit Approach to Consolidated Financial Statements: Support from the Financial Economics Literature, Journal of Accounting Literature, 14, pp. 1-23. ? Baxter, G. and Spinney, J. (1975). A Closer Look at Consolidated Financial Statement Theory, CA Magazine, January, 31-36. Artigos Pierce, A. and Brennan, N. (2003). Principles and Practice of Group Accounts: a European Perspective, Thomson, London. Mard, J., Hyden, S. and Trott, E. (2011). Business Combinations with SFAS 141 R, 157, and 160: A Guide to Financial Reporting, Wiley & Sons, New York. Beams, F., Clement, R., Anthony, J. And Lowensohn, S. (2008). Advanced Accounting: international Version, Pearson, New York. Livros :