International Financial Reporting

Globalized companies operate in different countries in the world for a wide variety of reasons. These can be for the purpose of sourcing, capturing new investors, and new customers or whatever other reasons. As a matter of fact, operating internationally requires accomplishing international standards and procedures of accounting.

This course is designed to help future managers to understand and to produce financial statements that are useful to potential investors, lenders, and others under different accounting standards (e.g. IFRS or US-GAAP).

The approach we adopted will provide the participant with the latest view on the objectives of financial reporting, its qualitative characteristics, and harmonization procedures.

Course leader

Prof. Isabel Lourenço
- Associate Professor in Accounting (w/habilitation) ISCTE-IUL

Target group

The summer programmes are available for students at bachelor or master level and those who are interested in having an international academic experience at ISCTE Business School.

Credits info

6 EC
Usually the evaluation is based on class participation, individual / group work and a final test but this may vary from programme to programme. Therefore, we recommend you to check each programme syllabus to see the grading system that is applied.

For those who successfully complete the course (get approval on their programme and do not miss more than 20% of the classes) an Academic Transcript will be issued. This transcript will indicate the total of hours, the ECTS credits earned and the respective grade in ECTS scale. For those who failed the course, a Certificate of Attendance will be given.

Fee info

EUR 1150: If the student withdraws the application before 31th May, 200€ of the amount paid will be retained by ISCTE and the rest refunded (bank fees charged will be borne by the student). In case of cancellation after 31th May no reimbursements can be made.

Scholarships

Unfortunately, there is no scholarship available for summer schools but we can recommend this website: http://www.scholarshipportal.eu/ where you may look for some financial support to come to Lisbon.