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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 |
| Contents |
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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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| Topic | Sub-topic |
| The IASB: origins, aims and organization. IFRS in the European Union: Endorsement process. International Financial Reporting Standards. Classification and contents. Bases for the conclusions of the standards. Application guides. Appendices to standards. Current processes of revision of the current standards and projects of new standards |
Sub-topics will be disclosed during the lessons |
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