Valuation and accounting of certain legal and economic facts from the perspective of the company as accounting subject. Examination of the treatment of the GAP upon business-partner internal relations, as well as certain aspects of external relations. Analysis of accounting policies and valuation relating to business combinations and joint ventures.
Throughout his life companies face certain operations directly related to its financial aspect. On the other hand more and more frequent processes of concentration necessary to meet an increasingly globalized economy and an environment of economic crisis like the present. Crisis has also been the trigger for the closure and liquidation of quite a few companies. Through this course, students will deepen from an accounting perspective, among others, these relevant aspects given the times.