Sumários
CHAPTER 1 – REGULATION, PREPARATION AND PRESENTATION OF FINANCIAL REPORTING
5 Janeiro 2026, 11:13 • Letícia Moço
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.
CAPÍTULO 1 - REGULAÇÃO, PREPARAÇÃO E APRESENTAÇÃO DO RELATO FINANCEIRO
5 Janeiro 2026, 11:13 • Letícia Moço
Resolução de exercícios.
CHAPTER 2 – INVESTMENT PROPERTIES
5 Janeiro 2026, 11:13 • Letícia Moço
- Recognition,
measurement and derecognition
- Disclosures on fair value
measurements
- IFRS-SNC comparison
CAPÍTULO 2 - PROPRIEDADES DE INVESTIMENTO
5 Janeiro 2026, 11:13 • Letícia Moço
Resolução de exercícios.