Learning outcomes of the curricular unit

Accounting as a law area; study of the goals and people interested in accounting (individual and consolidated accounts) The legal sources (DL 158/2009, framework and specific accounting rules - study of some of them; the accounting principles. The main accounting pieces - case study; asset (tangible, intangible, investment property; inventories and credits; liabilities; impairment provisions and amortization. accounting options and fraud; legal consequences (tax, criminal, banking and commercial law) of the types of accounting mistakes and errors.

Syllabus

1. Accounting as an Information System
2. SNC - framework and specific accounting rules
3. Understanding the financial statements
4. The Impact of accounting options
5. The manipulation of information
6. Legal consequences of the accounting law mismatch