This course aims to provide students with knowledge about the specific business context of financial institutions, specific risks and relevance in the global economic outlook and, also, a perspective on the reporting structure applicable to the banking sector and the insurance sector.
Acknowledge the business developed by financial institutions;
Identify the specific business risks, and its contents;
Understand the relevance of the banking and insurance business in the economic environment.
1. Introduction to Financial Activity
2. The Financial System and Regulators
3. Accounting Standards for Financial Institutions
4. Operations of Financial Institutions and Accounting Records
5. Financial Reporting for Financial Institutions
6. Accounting Standards for the Insurance Sector
7. Insurance and Accounting Operations
8. Risk Management
9. Financial Reporting of Insurance Entities
CAIADO, Aníbal Campos; Bancos – Normativos, contabilidade e gestão - 2ª Edição (2020), Edições Sílabo
Regulations issued by the Bank of Portugal and the Supervision Authority for Insurance and Pension Funds
Continuous assessment is privileged: 2 or 3 digital written documents (e-folios) during the semester (40%) and a
presence-based final exam (p-folio) in the end of the semester (60%). In due time, students can alternatively choose to perform one
final presence-based exam (100%).
