Planeamento

Aulas

1-Financial Reporting

The role and the need of financial information for business decisions.
Understanding reports of a real company


2-Financial reporting

The role and the need of financial information for business decisions


3-Financial Statements

The elements and characteristics of financial statements under IFRS


4-Financial statements

The objective and characteristics of financial information under IFRS. Fundamental concepts of income, cash flow, assets and liabilities.


5-Financial Statements

The effects of business transactions on financial statements


6-Financial Statements

Case study and exercises: preparing and interpreting financial statements of a real company


7-International reporting

International accounting harmonization. Standard setters and international organizations. The debate about benefits and costs of reporting harmonization


8-International reporting

IFRS use around the world. Examples of adoption and implementation


9-Revenue Recognition

IFRS principles of revenue recognition


10- Revenue Recognition

Measurement of revenue in the financial statements: five step approach. Practical examples


11-Revenue Recognition

Identifying performance obligations, transaction price, recognition over time and at the point in time


12-Revenue Recognition

Case and exercises: sales with deferred revenues, discounts and loyalty cards, sales for third-parties, sales in installments. 


13-Revenue Recognition

Understanding the impact of revenue recognition policies on the financial situation. Real-life examples


14-Financial instruments

Concepts: financial instruments, financial assets and liabilities


15-Financial instruments

IFRS principles of recognition of financial instruments


16-Financial instruments

Concept and hierarchy of fair value measurement


17-Financial instruments

Recognition and measurement of financial assets and liabilities. Measurement at fair value and at amortized cost


18-Financial instruments

Disclosure of information about financial instruments 


19-Sustainability reporting

Concepts and types of corporate social responsibility. Principles and international initiatives for ESG reporting


20-Sustainability reporting. Conclusion

Social responsible investment. Discussing ESG reports of real-life companies. Conclusions and revisions


Aulas

Financial statements. Elements, caracteristics and information

The content of financial reports. The financial statements required under IFRS

Read the financial statements of the selected company. Identify their elements in light of IFRS reporting standards