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Faculdade de Economia, Administração e Contabilidade
Contabilidade e Atuária
Disciplina: EAC0225 - Accounting Measurement and Disclosure
Carga Horária Total:
Course Presentation This is a practical case-based course which presents and discusses aspects of measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. The course is intended to develop a foundation for thinking about measurement so that students can not only learn the nuts and bolts of accounting, but also build an intuition for measurement that allows students to evaluate current measures and develop measures that are both relevant and reliable to decision makers. Learning Objectives In this course students will learn and reflect on key concepts in accounting measurement and disclosure with emphasis on judgment and decision making in accounting process and choices. The goal is to help students experience a practical and self-guided learning environment to develop. Upon successful conclusion of this course, students will be able to: Elaborate key objectives of financial reporting and the desired characteristics of financial disclosures. Search, interpret and apply relevant standards when facing a reporting issue. Characterize and account for investing and financing activities according to current accounting standards with focus on IFRS framework. Evaluate a firm’s financial reporting environment and its impact on accounting choices and financial communication. Effectively work and communicate in a team environment similar to the professional accounting environment. Make sound ethical decisions.
8476037 - Eduardo da Silva Flores
5859588 - Fernando Dal-Ri Murcia
1035522 - Guillermo Oscar Braunbeck
3132692 - Renê Coppe Pimentel
1. ACCOUNTING AND MEASUREMENT 2. MEASURING FINANCIAL POSITION 3. MEASURING PERFORMANCE
1. ACCOUNTING AND MEASUREMENT 1.1. Objectives and Economics of Accounting Information 1.2. Conceptual Framework: Characteristics of Accounting Measures 1.3. Standard Setting 1.4. Overview of Financial Statements 2. MEASURING FINANCIAL POSITION 2.1. Measurement and Disclosure Assets and Liabilities 2.2. Short-term Assets: Cash, Receivables and Inventories 2.3. Long-lived Assets: Acquisitions, Intangibles, Property, Plant and Equipment 3. MEASURING PERFORMANCE 3.1. Performance Measurement 3.2. Accruals/Estimation 3.3. Revenue Recognition 3.4. Fair Value Measurement
METHODOLOGY 1. Applied exercises 2. Case studies 3. Team problem solving 4. Seminars 5. Group presentations SKILLS AND ATTITUDES TO BE DEVELOPED Based on the methods described above, the following skills and attitudes are expected to be developed in students throughout the course: - analytical reasoning for problem solving - critical thinking - judgment in making relevant choices - ability to work as a team
CRITERIA The evaluation criteria are: a) The student will be considered approved if it obtains in the course average grade end greater than or equal to 5.0 (five) and frequency equal to or greater than 70% (seventy percent). b) The student will be considered not approved in the course if he obtains final average score lower than three (3.0) and / or frequency less than 70% (seventy percent).
Norma de Recuperação
REEVALUATION CRITERIA a) The student may participate in the revaluation process (recovery) in the course if he obtains final average score greater than or equal to three (3.0) and less than 5.0 (five) and frequency equal to or greater than 70% grade. b) Average for approval with revaluation shall be achieved by the simple arithmetic average of the final average + grade obtained in revaluation, which must be equal to or greater than 5.0 (five).
MAIN BIBLIOGRAPHY: Kieso, D.E., Weygandt J.J. and Warfield, T.D. (2020). Intermediate Accounting IFRS. 4th Edition, Wiley. Libby, R., Libby, P., and Hodge F. (2020). Financial Accounting. 10th Edition, McGrawHill. COMPLEMENTARY BIBLIOGRAPHY: Elliott, B, and Elliott, J. (2019)Financial Accounting and Reporting. 19th Edition, Pearson. Spiceland, D., Thomas, W., and Herrmann, D. (2018). Financial Accounting 5th Edition, McGrawHill. Wahlen, M.W., Jones, J.P. and Pagach, D. (2020). Intermediate Accounting: Reporting and Analysis. 3rd Edition, Cengage.
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