Overall objectives:

1 - Consistently apply the methods and accounting rules related to the closing of the company's annual accounts.
2 - Apply acquired knowledge regarding financial reporting standards.
3 - Apply, in detail, methods regarding the merger, demerger, transformation, liquidation and dissolution of companies.
4 - Identify the advantages of business cooperation processes.
5 - Aplicar a casos concretos, os conhecimentos obtidos em termos dos conteúdos e prática do SNC no que respeita aos tópicos do programa.

Syllabus:

1 - Incorporation of companies.
1.1 - Legal nature of companies.
1.2 - Company formation process.
2 - Operations on Equity.
2.1 - Initial capital.
2.2 - Capital increase, reduction and amortization.
2.3 - Own shares.
2.4 - Other equity instruments.
2.5 - Reserves.
2.6 - Adjustments to financial assets.
2.7 - Revaluation surpluses.
3 - Consolidated accounts.
3.1 - Basic concepts of consolidation.
3.2 - Consolidation methods.
3.3 - Relevant elements in consolidation.
4 - Mergers, spin-offs and dissolutions of companies.
4.1 - Merger.
4.2 - Spinn-off.
4.3 - Dissolution and liquidation.

Literature/Sources:

Costa, C. ; Alves, G. , 2008 , Contabilidade Financeira , Rei dos Livros
Cravo, D.; Grenha, C.; Batista, L. , 2009 , SNC Comentado , Texto Editores
Rodrigues, A.; Carvalho, C.; Cravo, D.; Azevedo, G. , 2010 , SNC: Contabilidade Financeira, Sua aplicação , Almedina
AlmedinaSilva, F.; Pereira, J. ; Rodrigues, L. , 2006 , Contabilidade das Sociedades , Plátano Editora
http://www.cnc.min-financas.pt/snc.html , Sistema de Normalização Contabilística ,
Governo de Portugal , Código das Sociedades Comerciais , Diário da República Eletrónico
Vários , Sites da UE, IASB e Comissão de Normalização Contabilística ,

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Students are guided and encouraged to relate the syllabus covered in theoretical classes (where the theoretical principles of the program are presented and discussed) and in theoretical-practical classes (in which cases and problems are discussed, where students will have the opportunity to use concepts, ideas and strategies presented in class). The assessment consists of two elements: two written tests (50% + 50%), both with a minimum grade of 8.00. Both can be recovered at the time of appeal and be subject to improvement.