Identifying Data					2019/20
Subject (*)	International Financial Reporting Standards			Code	611506005
Study programme	Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors	Cycle	Period	Year	Type	Credits
	Official Master's Degree	1st four-month period	First	Obligatory	3
Language	Spanish
Teaching method	Face-to-face
Prerequisites
Department	Empresa
Coordinador	Ruiz Lamas, Fernando		E-mail	fernando.ruiz@udc.es
Lecturers	Ruiz Lamas, Fernando		E-mail	fernando.ruiz@udc.es
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General description	Study and application of International Financial Reporting Standards, their adoption by the European Union and comparison with the General Accounting Plan and its development regulations.
Study programme competencies Learning aims Contents Planning Methodologies Personalized attention Assessment Sources of information Recommendations
(*)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.