Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Advanced Accounting I |
Learning aims |
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Identifying Data | 2023/24 | |||||||||||||
Subject | Advanced Accounting I | Code | 611506004 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Official Master's Degree | 1st four-month period |
First | Obligatory | 6 | ||||||||||
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Learning outcomes | Study programme competences / results | ||
Knowledge of the measurement and recognition criteria for the elements of the financial statements included in the current financial reporting regulation for Spanish companies. | AJ2 AJ7 AJ9 |
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Ability to interpret the legal norms related to the recognition and measurement of economic operations. | AJ2 AJ6 AJ12 |
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Ability to apply the basic principles included in the conceptual framework, in order to decide about issues not expressly included in the standard. | BJ10 |
CJ2 CJ3 CJ4 CJ5 CJ9 CJ11 |
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Ability to analyse the annual accounts. | AJ1 AJ5 |
BJ1 BJ4 BJ10 BJ12 |
CJ2 CJ3 CJ4 CJ5 CJ11 |
Assess the events and operations to recognise and measure by making the principle of economic substance of the operation prevail over its legal form, in order to ensure the correct application of the principle of a fair image. | BJ8 |
CJ1 CJ2 CJ3 CJ4 CJ8 |
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