Ilídio Tomás Lopes

Department of Accounting

Upon completion of the course unit, students are expected to:
OA1 - Identify and classify the elements of the financial statements and
OA2 - Identify and apply the recognition and measurement criteria for the elements of the Statement of Financial Position.

1 - Framework and Scope of Financial Reporting
2 - Asset Impairment
3 - Advanced Topics on Inventories, Property, Plant, and Equipment, and Intangible Assets
4 - Noncurrent Assets Held for Sale
5 – Revenue and Construction Contracts
6 – Grants
7 – Employee Benefits
8 – Income Taxes

Assessment for this course is conducted through two distinct methods: 1. Continuous assessment throughout the semester: This includes two group case studies, which may be completed in person in the classroom or as independent work (accounting for 30% of the final grade), and a participation component (accounting for 70% of the final grade). The minimum grade for each assessment component is 7.5; 2. Exam: consists of a final exam accounting for 100% of the grade.

Pedro António Ferreira

Department of Accounting

Students should be able to:
1- Understand and critically analyze new trends in accounting and taxation;
2- Assess the impact of technological and regulatory innovations on accounting and tax practices;
3- Develop a critical and forward-looking perspective on international accounting standards and tax regimes;
4- Apply analytical methodologies and technological tools to emerging problems;
5- Reflect on ethical and legal challenges related to new accounting and tax practices.

The selection of topics will be updated annually but may include:
- Digital Taxation: The impact of the digital economy on taxation, e-commerce, and challenges related to tax jurisdiction.
- Environmental Taxation: Fiscal policies for sustainable practices, environmental incentives, and penalties.
- Taxation of Digital Transactions and Online Services: VAT regimes for cross-border e-commerce and taxes on digital sales.
- Technological Innovations and Taxation: Application of AI, big data, and automation in tax administration.
- Technological Innovations and Accounting: Taxonomies, XBRL, and technologies applied to financial reporting.
- Cryptocurrencies and Blockchain: Accounting and tax treatment of digital assets and associated regulation.
- IFRS Updates: Discussion of new standards and IASB projects.

The assessment in the course is carried out through two possibilities:
1. Continuous assessment throughout the semester: Includes an individual assignment (40%) – critical analysis of an emerging topic; a group assignment (30%) – case study on an accounting or tax innovation; an oral presentation (20%) – exposition and debate on a specific topic; and active participation (10%).
2. Exam: Consists of a Final Exam weighted at 100%.

Helena Isidro

Department of Accounting

LO1: Interpret financial statement information, including their structure and relation.
LO1: Apply financial analysis techniques to assess a firm’s financial sustainability and risk.
L03: Learn about valuation methods to assess business value

1. Understanding financial statements
2 Financial analysis and key performance and risk indicators
3. Valuation methods

A - Periodic assessment: coursework (30%) + written individual test (70%). To pass students must fulfil all the following: i) minimum of 7.5 points in all evaluation items ii) minimum final grade of 10 points;
B - Assessment by final exam: written individual test (100%) with minimum grade 10 points.

José António Morais de Azevedo Rodrigues

On completion of the course unit, students are expected to: LO1 - Identify the elements of ESG reporting and their structure. LG2 - Identify the main ESG reporting key performance indicators and analysis pillars. LG3 - Develop an assessment of dual materiality in the context of ESG and fiscal impacts. LG4 - Develop competences to explore the impact of tax policies on sustainable practices.

1. Elements of ESG reporting and its structure.
2. ESG reporting key performance indicators: pillars for analysis.
3. Assessment of dual materiality in the context of ESG and fiscal impacts.
4. Green taxation and tax policies for sustainable practices, incentives and penalties.

The assessment process in this course is carried out in two ways:
1. Assessment throughout the semester: includes a group work and presentation (weighted in 40% in the final grade) and an individual exam (weighted in 60% in the final grade). The minimum mark for each assessment element is 7.5 points;
2. Exam: comprises a final exam with a weighting of 100%.

Isabel Lourenço

Department of Accounting

After competing the course, students will be able to:
(LO1) Apply advanced accounting principles in the recognition, and measurement of the effects, of economic transactions, particularly those related to financial instruments and leases (in accordance with IFRS and the Portuguese Accounting Standards System (SNC)); and
(LO2) Apply principles of financial statement consolidation (in accordance with IFRS and the Portuguese Accounting Standards System (SNC)).

1. Accounting treatment of business combinations
2. Subsidiaries to be included in the consolidation process and the full consolidation method
3. Accounting treatment of investments in associates and joint ventures / joint operations
4. Translation of financial statements into a currency other than the functional currency
5. Accounting treatment of financial instruments
6. Accounting treatment of leases

The assessment in the course has two possibilities:
1. Assessment throughout the semester: this includes the completion of four group assignments during class sessions (the simple average of which accounts for 30% of the final grade) and an individual written test (accounting for 70% of the final grade). The minimum passing mark for each assessment component is 8.5 out of 20.
2. Final Examination: this consists of a Final Exam accounting for 100% of the final grade.

Francisco Biscaya Cardoso

At the end of this course, the student must be able to:
1. Know and use the main concepts of statistics and econometrics.
2. Recognize and apply the multiple linear regression in specific situations.
3. Use the main data analysis packages (EXCEL and R/RStudio).

1. Statistical inference: a brief review
2. Correlation and simple linear regression
3. Multiple linear regression model (MLRM)
4. Specification and stability tests
5. Assumptions of the MLRM: normality and multicollinearity
6. Assumptions of the MLRM: heteroscedasticity
7. Assumptions of the MLRM: autocorrelation
8. Assumptions of the MLRM: exogeneity
9. Introduction to time series and panel data models

Assessment takes place through continuous assessment throughout the semester or assessment by exam. Continuous assessment throughout the semester consists of a group work (40%) and a test (60%) that covers the entire subject and whose grade must be greater than or equal to 7.5. Continuous assessment throughout the semester requires a minimum attendance of 66.67% of classes. Assessment by exam consists of carrying out an exam with a weighting of 100%. In the test and exam, students can use a calculator and all the materials provided by the teacher.

Paulo Jorge Varela Lopes Dias

Department of Accounting

LO1. Understand the relationship between taxation and accounting.
LO2. Understand the effects of profit taxation on business management.
LO3. Deepen knowledge regarding the determination of taxable income for corporate income tax purposes.
LO4. Apply fundamental VAT rules to business transactions.
LO5. Identify tax risks, anti-abuse rules and relevant transfer pricing situations in a business context.
LO6. Understand, from an introductory and instrumental perspective, situations of economic and international double taxation required to frame business transactions, without the depth expected in a global taxation curricular unit.

I. Taxation of corporate profits and the Constitution of the Portuguese Republic: methods for determining taxable income, advance payments and final payment.
II. Microeconomic effects of taxes.
III. Structure of the tax obligation.
IV. Tax liability for corporate tax debts.
V. Relationship between taxation and accounting.
VI. From net income to taxable income: income, expenses, equity variations, tax adjustments and practical cases.
VII. Tax loss deduction.
VIII. Elimination of economic double taxation.
IX. Transfer pricing and anti-abuse rules: essential framework and business tax risk.
X. Instrumental notions of international double taxation.
XI. Place of external transactions for VAT purposes.
XII. VAT: taxable amount, deductions and impact on business transactions and cash flow.

Periodic assessment requires minimum attendance of 66% of classes and includes:
— group assignment, weighted 30%;
— individual test, weighted 70%.
The group assignment should focus on Portuguese business taxation situations, namely taxable income determination, tax adjustments, deductibility of expenses, autonomous taxation, VAT, tax benefits, tax losses and tax impacts of business decisions. The international dimension should be considered only when required to frame the case.
Approval requires a final grade of at least 9.5, provided that the student obtains at least 7.5 in all components.
Final assessment: individual exam in the second assessment period, applicable to students who do not pass or who wish to improve their grade.

António Luís Lopes

INDEG department

LO1: Make a Python program that uses variables, control structures, lists and dictionaries
LO2: Create and manipulate arrays with the Numpy library
LO3: Import a file and calculate statistical information from the data
LO4: Import, prepare and view data graphically
LO5: Create predictive model and test a prediction
LO6: Use PowerBI for data analysis and visualisation
LO7: Use artificial intelligence tools responsibly in the context of the curricular unit

1. Introduction / Fundamentals
CP1: Python data types, data structures, functions and objects
CP2: Computing with NumPy arrays

2. Data Analysis and Visualization
CP3: Data reading, representation and storage
CP4: The Pandas library and its main data structures
CP5: Data aggregation, group operations and pivot tables
CP6: Data visualization with Matplotlib and Seaborn
CP7: Introduction to Power BI

3. Statistical Analysis and Machine Learning
CP8: Statistical and predictive analysis
CP9: Introduction to Machine Learning: Case study

4. Responsible Use of Artificial Intelligence
CP10: Fundamentals of AI and Generative AI
CP11: Best practices, ethics and responsible use

Assessment throughout the semester:
Midterm Test (25%) + PROJECT (25%, individual) + Final Test (50%, after the end of classes).

Assessment by examination:
Individual written test (50%, covering all course contents) + practical examination (50%, computer-based).

Assessment by examination takes place whenever the student opts for this assessment mode or does not obtain a passing grade in the continuous assessment. It may be taken during the 1st examination period, 2nd examination period or special examination period (Article 14 of the RGACC).

The final PROJECT grade is determined individually for each student through a mandatory oral examination and will depend on the submitted code, the accompanying documentation and the student’s performance during the oral examination.
Test questions may include aspects related to the project.
None of the assessment components requires a minimum passing grade.

The course coordinator may require an additional oral discussion regarding any assessment element or instrument specified in this Course Unit Description whenever deemed necessary to confirm the acquisition of the assessed knowledge and competences or to clarify discrepancies between different assessment elements.

The additional oral discussion does not constitute an independent assessment instrument, carries no separate weighting in the final course grade, and is intended exclusively to validate the grade awarded to the respective assessment element or instrument. The grade previously assigned to that assessment element or instrument is considered provisional until the additional oral discussion has taken place and may be confirmed or revised following the validation process and the applicable assessment criteria.

Students selected for an additional oral discussion will be notified at least 24 hours in advance, with the date and time of the discussion. Failure to attend without valid justification will prevent the validation of the respective assessment element or instrument, and the consequences established for its non-completion or withdrawal will apply.

Although the responsible use of artificial intelligence tools is permitted, and even encouraged, throughout the semester, the use of any artificial intelligence tools is strictly prohibited during any assessment element, instrument or process. Any violation involving the use of such tools, or any other form of plagiarism or academic fraud during assessment, will result in the annulment of the respective assessment and the incident being reported to the Pedagogical Council.

Ruben Bahamonde Delgado

Department of Political Economy

1- Understand the different nature of economic agents and their creation processes
2- Understand the attributes and significance of the legal personality of a commercial company, especially in terms of autonomy of assets.
3- Identify and understand the scope of the main rights and obligations of shareholders, the company and third parties.
4- Identify the organisational structures of the commercial company and understand how they work and how they are held accountable.
5- Understand and apply the rules relating to the preparation and rendering of accounts, as well as those relating to the application of results

1. Introduction to Business Law: basic concepts, history and evolution.
2. Forms of Business Organisation: commercial companies, individual entrepreneurs, cooperatives, among others.
3. Legal procedures for setting up companies and their formalities.
4. Rights and Duties of Entrepreneurs: legal obligations and rights of individual entrepreneurs and companies.
5. Business Liability: civil and criminal liability of business owners and their organisations.

1. Assessment throughout the semester consists of:
a) Written test which contributes 50% to the final grade.
b) Individual assignment on a topic from the programme which contributes 50% to the final grade.
2. Final assessment:
Exam (2 periods) - 100%.

Andreia Sofia Henriques Magalhães

LG1 - To know the main tax and parafiscal obligations of natural and legal persons
LG2 - To identify and fill in the main models of fiscal and parafiscal reporting
LG3 - To characterize the concept of tax infraction and distinguish between crime and tax offense
LG4 - To distinguish the typology of the various tax crimes from administrative offenses, as well as knowing which sanctions and leniency measures are applicable;
LG5 - To understand the concept of civil and criminal liability for the performance of the accountant activity
LG6 - Know and apply the main property taxes

I - Tax obligations
- Main obligation
- Accessory obligations
- Inspection

II - Tax Offences
- Concept of Infringement of tax rules
- Types of Infringement of tax rules
- Criminal and civil liability
- Criminal tax process
- Offense proceedings

III ? Portuguese Property Taxes

During the learning-teaching term each student should acquire analytical, information gathering, according with the established learning outcomes for this unit.
To contribute to the acquisition of these skills the following learning methodologies will be used:
- Expositional
- Participative
- Participative
- Active
- Self-study

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Periodical evaluation presupposes a student?s attendance (and punctuality) equal or below 80%, and includes:
- A paper, which can be made in group, counting as 30% of the final grade.
- An individual examination, counting as 70% of the final grade.
In order to obtain approval, the students must to have at less 9,5 points and achieved at less 9,5 points in individual examination.
The final evaluation is made by an individual examination.

At the end of this learning unit?s term, the student must be able to:
LG1 - Define a scientific problem and its relevance
LG2 - Define research goals and possible research questions or hypotheses
LG3 - Produce a literature review supporting the dissertation main problem
LG4 - Apply the methodologies more suitable to data collection and analysis
LG5 - Critical reflexion sustained on theoretical frameworks and empirical results

S1 - Writing the introduction and abstract
S2 - Definition of a research problem
S3 - Definition of research goals
S4 - Literature review
S5 - Defining research questions or hypotheses
S6 - Data collection methods
S7 - Data analysis methods
S8 - Writing conclusions and defining new research paths

The assessment of this course is based on the completion of an individual Dissertation, which must demonstrate scientific and methodological rigor, relevance to Accounting and Taxation, and an original contribution to the field. The assessment process includes:
Written document (Dissertation)
Scientific and technical quality of the work, including the formulation of the research problem, literature review, methodological development, data analysis, and interpretation of results.
Clarity and coherence of the argumentation, appropriateness of bibliographical references, and adherence to academic writing standards.
Original contribution of the work to the advancement of knowledge.
Public defense
Clear and structured presentation of the dissertation before an academic jury.
Ability to respond to questions and critically discuss the results.
Mastery of the concepts addressed and the ability to present scientific arguments.
The grade is assigned by the Jury, applying the grades in effect for the master's degree

At the end of this learning unit?s term, the student must be able to:
LG1 - Diagnose a organizational environment and internal problem that needs a accounting intervention.
LG2 - Produce a literature review supporting an applied project.
LG3 - Define the project intervention.
LG4 - Define the ways of supporting the implementation of the project and its evaluation.

S1 - Brief organisational diagnosis
S2 - Diagnosis of organizational environment and of a specific accounting problem
S3 - Applied literature review
S4 - Definition of a intervention project or synthesis of a case and possible solutions
S5 - Evaluation of impacts and possibilities of control of results

The assessment of this course is based on the completion of an individual Project, which must demonstrate scientific and methodological rigor, relevance to Accounting and Taxation, and an original contribution to the field. The assessment process includes:
Written document (Project)
Scientific and technical quality of the work, including the formulation of the research problem, literature review, methodological development, data analysis, and interpretation of results.
Clarity and coherence of the argumentation, appropriateness of bibliographical references, and adherence to academic writing standards.
Original contribution of the work to the advancement of knowledge.
Public defense
Clear and structured presentation of the project before an academic jury.
Ability to respond to questions and critically discuss the results.
Mastery of the concepts addressed and the ability to present scientific arguments.
The grade is assigned by the Jury, applying the grades in effect for the master's degree