Bibliografia

Principal

• Glossário de termos das IAS/IFRS, em português, disponível em: www.cnc.min-financas.pt/sitecnc_glossario_ias.htm#A 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 Disponíveis em: www.cnc.min-financas.pt/sitecnc1.htm NCRF 15: Investimentos em Subsidiárias e Consolidação NCRF 14: Concentrações de Atividades Empresariais NCRF 13: Interesses em ECC e Investimentos em Associadas Normas do SNC Disponíveis em: www.cnc.min-financas.pt/sitecnc_IAS.htm IFRS 11: Empreendimentos Conjuntos IFRS 10: Demonstrações Financeiras Consolidadas IFRS 3: Concentrações de Atividades Empresariais IAS 31: Participações em Empreendimentos Conjuntos2 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. Lourenço, I., Fernandes, S. and Curto, J. (2012), How Does the Market View Interests in Jointly Controlled Entities, Spanish Review of Finance and Accounting, 153, pp. 119-142. Lopes, A., Lourenço, I. and Soliman, M. (2013), Do alternative ways of reporting non-controlling interests really matter?, Australian Journal of Management, forthcoming. 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 :