Business Groups accounting
Cod: 61048
Department: DCSG
Scientific area: Management
Total working hours: 156
Total contact time: 15

O objetivo fundamental desta unidade curricular consiste na apresentação da estrutura de relato de contas consolidadas e na abordagem de temas associados a operações de reestruturação empresarial (fusões e aquisições).
The main objective of this course is to present the reporting structure of the consolidated accounts and addressing issues associated with corporate restructuring operations (mergers and acquisitions).
Thus the objectives and scope of the consolidated accounts will be addressed, as well as the definition of the consolidation scope and methods of consolidation and specific accounting records. Also as part of this course, it will be addressed the issues related to the recognition and measurement of investments in associates, subsidiaries and jointly controlled entities and, also, the major accounting issues related to the business combinations.

Consolidated financial statements
Portuguese Accounting Standards
Business group

    Understand the need and the process of accounting harmonization;
    To know the structure and content of SNC and its NCRF addressed within this Course;
    Be able to interpret financial statements expressed in SNC;
    Articulate theoretical knowledge contained in several NCRF, accounting entries associated with, and forms of presentation in financial statements

Tópico I. Interesses em Empreendimentos Topic I. Joint Ventures and Investments in Associates
    1.1 Fundamental concepts
    1.2. Significant influence
    1.3. Equity method
    1.4. Determination and recognition of goodwill
    1.4. Other accounting policies
Topic II. Business Combinations
    2.1. Fundamental concepts
    2.2. Legal aspects
    2.3. Mergers by new entity creation
    2.4. Merger by incorporation
Topic III. Investments in Subsidiaries and Consolidation
    3.1. Relevance and goals of account consolidation
    3.2. Scope, exemptions and exclusions
    3.3. Consolidation perimeter
    3.4. Full consolidation
    3.5. Proportional consolidation
    3.6. The equity method

 RODRIGUES, João, SNC - Sistema de Normalização Contabilística – Explicado, Porto Editora (2021) – 8ª Edição

RODRIGUES, João, Participações Financeiras e Consolidação de Contas, Porto Editora (2015)

NCRF’s (available in Moodle)

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).

Recommended Prerequisites: Financial Accounting (61007), Advanced Financial Accounting (61008)