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.
Contingency plan
Taking into account that the subject is in "Hybrid" mode from the beginning of the course, contents, methodologies, personalized attention, evaluation and bibliography will not change in the case of having to switch to on-line only mode.
(*)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.