A materia persegue aprender a ler e interpretar as contas anuais dunha entidade bancaria dende un punto de vista práctico, partindo para iso dos modelos que presentan as entidades españolas, conforme á normativa do Banco de España, con especial referencia ás normas de rexistro e valoración dos instrumentos financeiros.
(*)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.
