Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Advanced Accounting II
   Learning aims
Learning outcomes Study programme competences
To delve into the study of the current regulation in the elaboration and presentation of annual accounts by groups of Spanish companies, differentiating groups that issue securities in secondary organized markets of the European Union. AJ1
AJ2
BJ3
BJ8
BJ10
CJ11
CJ12
Ability to interpret the legal regulations related to the formulation of consolidated annual accounts of groups of companies, both national and international. AJ5
AJ7
AJ12
BJ1
BJ3
CJ1
CJ2
CJ3
CJ4
CJ6
CJ7
CJ9
Ability to prospectively evaluate the economic and financial performance of a company or a group of companies based on the financial information available in each environment. Capability to review the accounting information system of a company or group of companies. AJ5
AJ6
AJ7
AJ12
BJ3
CJ6
CJ7
CJ9
CJ12
Assess the implications of a correct application of the regulations in the representation of a fair view of the net assets, the financial situation and the income of a group of companies, as the reporting entity. BJ1
BJ8
BJ10
CJ11
CJ12
Assess the advantages and disadvantages or limitations of the different analysis techniques. Be aware of the different factors, both exogenous and endogenous, that may affect the application of a certain valuation technique. AJ12
BJ1
BJ3
CJ11
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