Financial reporting and inventory disclosure in the extractive industry

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Financial reporting and inventory disclosure in the extractive industry

Companies in the Extractive Industry (E.I) have some particularities and special regulation that provides an interesting study of inventory and reporting in their financial statements. The theme thus chosen here, aims to make a comparison of the various methods of reporting inventories (recognition, measurement, presentation and disclosures) as well as the different accounting regulations in place. Moreover, inventories are a current asset which represents a large per cent of total assets. Another is that it also provides an opportunity for analysis of the different regulations in place for disclosures; the different standards implemented- IAS, US GAAP and/or regional standards.

Occupational Musculoskeletal Disorders in Europe: Impact, Risk factors and Preventive Regulations

The aim of this article is to characterize musculoskeletal disorders (MSDs) in EU working population according to available Eurostat data, to identify relevant risk factors and to refer existing legislation and standards to prevent MSDs. The following questions will be answered: How often do MSDs occur in EU? What are the risk factors? Do legislation and standards exist to prevent these disorders?

Regulation and disclosure about financial instruments: Evidence on financial reporting in the Portuguese banking sector

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics