Continue the learning process initiated in the course Financial Accounting I regarding the elaboration and communication of financial information. Students should be familiar with the accounting standards and they should understand how their application affects the figures reflected in the financial statements.
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.