Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Special Sectors Accounting |
Learning aims |
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Identifying Data | 2020/21 | |||||||||||||
Subject | Special Sectors Accounting | Code | 611506006 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Official Master's Degree | 2nd four-month period |
First | Obligatory | 6 | ||||||||||
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Learning outcomes | Study programme competences / results | ||
Know the financial reporting regulation of specific industries, such as those applicable to financial and insurance entities, non-profit entities and other industry-specific regulations not addressed in other subjects. | AJ1 AJ2 AJ9 |
CJ5 CJ8 CJ11 |
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Know the financial reporting regulation of the public sector. | AJ5 AJ6 AJ7 AJ12 |
CJ9 |
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Ability to interpret industry-specific financial reporting standards, in order to correctly analyse the financial statements of the entities affected by these specific regulatory frameworks. | AJ5 AJ6 AJ7 AJ12 |
BJ1 BJ10 BJ12 |
CJ2 CJ3 CJ4 CJ9 |
Assess the particularities of the entities subject to specific financial reporting standards, which justify a different treatment of the representation and communication of their operations. | BJ1 BJ4 BJ8 BJ10 |
CJ2 CJ3 CJ4 CJ8 CJ11 |
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