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 - Financial statements and their elements
2 - Selection and application of accounting policies
3 - Recognition and measurement of non-financial assets and liabilities
4 - Recognition and measurement of financial assets and liabilities

The assessment process in this course is carried out in two different ways:
1. Assessment throughout the semester: includes a Case Study Group Analysis (weighted in 30% in the final grade) and an Exam (weighted in 70% 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%.

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%.

On completion of this course, students are expected to:
LG1 - Identify financial statements and understand their structure and linkage between them;
LG2 - Identify the main key performance indicators of economic and financial sustainability;
LG3 - Develop a critical thinking of key performance indicators from a risk assessment perspective.

1. Elements of financial reporting, their structure and linkage;
2. Key performance indicators: pillars of analysis;
3. Risk identification and assessment;
4. Critical performance evaluation and governance.

The assessment process in this course is carried out in two different ways:
1. Assessment throughout the semester: includes a Case Study Group Analysis and Presentation (weighted in 40% in the final grade) and an 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%.

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%.

After competing the course, students will be able to: (LO1) apply advanced accounting principles in the recognition and measurement of business transactions; and (LO2) understand the impact of business transactions in the financial reports.

1. International systems of financial reporting
2. Revenue recognition
3. Investments
4. Equity and liability financing"

The assessment in the course has two possibilities:
1. Assessment throughout the semester: includes the group resolution of a case (weight of 40% of the final grade) and an written individual test (weight of 60% of the final grade). The minimum mark for each assessment element is 7.5 points;
2. Exam: includes a Final Exam with a weighting of 100%.

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.

1 - To understand the relationship between accounting and taxation, manly after the IAS to be in force.
2 - Understand the importance of the income tax effects in the management of companies.
3 - Increase the knowledge concerning the determination of taxable income of companies, in order to make a correct tax management.
4 - To know the procedures to the elimination of international double taxation and the OCDE model tax convention on income and capital.
5 - To know the transfer prices tax rules and other measures against tax avoidance.

I. The taxation of companies profits and the Portuguese Constitution
- Direct method (basis of accounting) to assess the taxable income
- Indicatory methods.
- Advance payments and final payment.

II. Microeconomics effects of taxation.
III. The tax obligation structure
IV. The tax burden by corporate taxes
V. Relationship between taxation and accounting.
VI. From accounting profit to taxable income
- Profits and tax costs
- Others patrimonial variations
- Tax corrections
- Practical exercises. Case studies

VII. Tax losses deduction.
VIII. International double taxation
IX. Transfer prices and other measures against tax avoidance.
X. International double taxation
- Unilateral measures
- Bilateral measures
- OCDE model tax convention on income and capital.

XI. Value Added Tax (IVA) - Place of taxable transactions
- intra-EU
- extra-EU

XII. IVA - Taxable amount and deductions

Periodical evaluation presupposes a student?s attendance (and punctuality) equal or below 66%, 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 7,5 points in all these components.
The final evaluation is made by an individual examination.

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 Power BI for data visualization and analysis in accounting and taxation.

1. Introduction
Fundamentals
CP1: Data types, data structures, functions and objects in python
CP2: The basics of NumPy arrays

2. Data Analysis and Visualization
CP3: Load, structure and save data
CP4: Introducing Pandas and its main data structures
CP5: Data aggregation and grouping, and Pivot Tables
CP6: Data visualization: sample plots with matplotlib and seaborn
CP7: Introduction to Power BI and its applications in accounting and taxation

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

This course is structured in theoretical and practical classes.
In addition to attending the classes, students are expected to work autonomously in order to consult the bibliography, review the given material, solve proposed exercises and answer problems for evaluation.

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%.

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