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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| International Financial Reporting Standards |
| Learning aims |
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| Identifying Data | 2019/20 | |||||||||||||
| Subject | International Financial Reporting Standards | Code | 611506005 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Official Master's Degree | 1st four-month period |
First | Obligatory | 3 | ||||||||||
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| Learning outcomes | Study programme competences | ||
| Know the criteria for recognising and measuring the elements of the financial statements included in the International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB), with special reference to those adopted by the European Union. | AJ2 |
BJ8 BJ10 |
CJ5 CJ11 |
| To delve into those aspects that show differences with respect to the accounting standards of exclusively Spanish scope. | AJ9 AJ12 |
CJ4 |
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| Ability to understand IFRS and its interpretations, as well as to apply the basic principles contained in the conceptual framework, in order to issue a judgment on cases not expressly included in the standards. | AJ7 |
BJ1 BJ12 |
CJ2 CJ3 CJ9 |
| Assess the facts subject to recognition and measurement, by making the principle of economic substance of the operation prevail over its legal form, in order to correctly apply the principle of fair view, ensuring compliance with the basic requirements of the financial reporting in the conceptual framework. | AJ5 AJ6 |
BJ4 |
CJ8 |
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