Accounting and Financial Instruments

5 ECTs / Semester / Portuguese

The objective is to endow students with the ability to:

Understand the basis for the construction of the main financial documents of the entities they are aimed to comment;

Correctly interpret a balance sheet, an income statement and a cash flow statement;
Perceive the dynamic of investments and their funding along their life cycle;

Be aware of the subjectivity of the evaluation of companies once it is based on forecasts and, at the same time, get familiar with the basis for the evaluation itself.