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Reports and Accounts Analysis 2017/2018

  • 6 ECTS
  • Taught in Portuguese

Objectives

1. To contextualize financial reporting and accountability from an accounting, corporate and tax perspective;
2. To systematize the contents of the accountability documents;
3. To critically analyze the reports and financial accounts of an entity, while spotting signs of danger and signs of quality;
4. To become acquainted with the benefits to reap for the various stakeholders, namely customers and suppliers, from the analysis of the accountability documents;
5. To use financial reporting as a supporting tool for informed and effective decision making;
6. To monitor the equity level in organizations taking into account its role, legal framework and implications.

Recommended Prerequisites

Some basic knowledge of financial and accounting concepts.

Teaching Metodology

At classes, it is employed a theoretical and practical methodology in order to promote the active learning of students by means of demonstration:
- Before each class is taught, students are provided (through the Moodle e-learning platform) with the underlying material so they come to the lesson having got previously acquainted with the topics;
- While at class, the lecturer provides a theoretical explanation of the topics, based on reports/accounts/examples from the real world, and privileged time is granted to collective analysis.
The described methodology is complemented with the development, during the course, of a fully comprehensive practical assignment, under lecturer follow up.

Assessment is mixed and comprises a practical assignment (50%) and a written test (50%).

Body of Work

1. ACCOUNTABILITY
Introductory Note on the Changes Stemming from DL98/2015
1.1 Legal and Regulatory Framework
1.2 The Complete Set of Accountability Documents
1.3 The Contents of the Management Report
1.4 Other accountability Documents
1.5 Some Formalities underlying General Assemblies and their Minutes
1.6 The Chronology of Accountability
1.7 The Governance of Listed Companies in Portugal
1.8 Users of Financial Statements and Respective Goals

2. UNDERSTANDING OF CONTENTS
2.1 Critical Analysis of Financial Statements: Quality versus Danger Signs
2.2 The Annex

3. TECHNICAL AND ANALYTICAL INSTRUMENTS
3.1 Working Capital Needs
3.2 Structural Financial Balance, Equity and Insolvency

Recommended Bibliography

Melville, Alan (2016) International Financial Reporting – A Practical Guide. 5th Edition. Pearson.

Neves, João Carvalho das (2012), Análise e Relato Financeiro- Uma Visão Integrada de Gestão, Texto Editores.

PKF International Ltd. Wiley IFRS 2016: Interpretation and Application of International Financial Reporting Standards (Wiley Regulatory Reporting).

The Companies Code.

Governance Code of CMVM.

Commercial Registry Code.

Securities Code.

Regulation number 4/2013 of CMVM.

Weekly Planning

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Demonstration of the syllabus coherence with the curricular unit's objectives

Objective 1 as stated is achieved through points 1.1 to 1.7 in the syllabus. Objective 2 is promoted from the contents of points 1.3 to 1.5, 1.7, and 2.2. Objective 3 relates to point 2.1. Objectives 4 and 5 are both connected points 1.8, 2.1, 3.1 and 3.2. Last but not least, objective 6 is achieved from point 3.2.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

Given the prominently quantitative and technical nature of the course, all learning objectives (1-6) are pursued through a common methodology of theoretical and practical teaching, so while at class the lecturer provides a theoretical explanation of the topics, invariably presenting relevant practical examples due to the excellent opportunity they provide for illustration of the theoretical postulates. The upfront access to the classes underlying material allows students to come to lessons having got previously acquainted with the topics, bringing in matured questions that are positively welcomed and clarified during class time. The development, during the course, of a fully comprehensive practical assignment under lecturer follow up, aims to consolidate all learning objectives, as well as to foster self-learning and research capabilities.

relevant generic skillimproved?assessed?
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