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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Advanced Accounting II |
| Contents |
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| Identifying Data | 2019/20 | |||||||||||||
| Subject | Advanced Accounting II | Code | 611506007 | |||||||||||
| 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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| Topic | Sub-topic |
| 1. Definition of group of companies and consolidation perimeter. 2. Regulation of business combinations. 3. Methods of consolidation. 4. Intragroup operations. 5. Consolidated income tax. 6. Consolidation of foreign subsidiaries. 7. Financial statements in the consolidated annual accounts. 8. Development and planning of the strategy. 9. Integration of strategic planning and operational execution: the balanced scorecard 10. Classification and characteristics of the different valuation methods. 11. Models of discount of flows: relevant variables. Critical study 12. Real options. 13. Elaboration of restructuring plans. |
Sub-topic will be disclosed during the lessons |
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