CHAPTER 1 – REGULATION, PREPARATION AND PRESENTATION OF FINANCIAL REPORTING

5 Janeiro 2026, 11:13 • Letícia Moço

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Exercises.

CAPÍTULO 1 - REGULAÇÃO, PREPARAÇÃO E APRESENTAÇÃO DO RELATO FINANCEIRO

5 Janeiro 2026, 11:13 • Letícia Moço

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Resolução de exercícios.

CHAPTER 1 – REGULATION, PREPARATION AND PRESENTATION OF FINANCIAL REPORTING

5 Janeiro 2026, 11:13 • Letícia Moço

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Introduction to the curricular unit:

• General goals and learning goals;
• Program topics;
• Evaluation process;
• Basic and complementary bibliography.

Chapter 1 – Regulation, preparation and presentation of financial reporting

• Regulatory framework for financial reporting;
• Accounting standards and accounting harmonization;
• Conceptual framework of accounting standards;
• The financial statements.

CHAPTER 2 – INVESTMENT PROPERTIES

5 Janeiro 2026, 11:13 • Letícia Moço

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Resolution of exercises

CAPÍTULO 3 - CAPITALIZAÇÃO DOS JUROS DOS EMPRÉSTIMOS E INVESTIMENTOS EM CURSO

5 Janeiro 2026, 11:13 • Letícia Moço

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Resolução de exercícios.