Study programme competencies |
Code
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Study programme competences
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A1 |
To know the Spanish financial reporting standards |
A2 |
To know the International Financial Reporting Standards. |
A5 |
To know how to obtain an adequate understanding of the business of the audited entity, the sector in which it operates and the nature of its transactions. |
A6 |
To know how to measure and analyze the origin of costs and income obtained by the audited entity. |
A7 |
To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company. |
A9 |
To know how to document the procedures and accounting principles followed by the entity as well as the accounting systems used to record their transactions. |
A12 |
Know how to obtain a reasonable basis of judgment on the individual and consolidated annual accounts and express an opinion regarding them in the audit report, in accordance with regulation in force. |
B1 |
Adequate oral and written expression in the official languages. |
B4 |
Acting as a respectful citizen according to democratic cultures and human rights and with a gender perspective. |
B8 |
Valuing the importance of research, innovation and technological development for the socioeconomic and cultural progress of society. |
B10 |
Critically assessing knowledge, technology and available information when facing problems. |
B12 |
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C2 |
That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study. |
C3 |
That students are able to integrate knowledge and face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments. |
C4 |
That students know how to communicate their conclusions and the knowledge and ultimate reasons that sustain them to specialized and non-specialized audiences in a clear and unambiguous way. |
C5 |
That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous. |
C8 |
Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective. |
C9 |
Ability to solve problems. |
C11 |
Development of a logical and creative critical spirit. |
Learning aims |
Learning outcomes |
Study programme competences |
Know the financial reporting regulation of specific industries, such as those applicable to financial and insurance entities, non-profit entities and other industry-specific regulations not addressed in other subjects. |
AJ1 AJ2 AJ9
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CJ5 CJ8 CJ11
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Know the financial reporting regulation of the public sector. |
AJ5 AJ6 AJ7 AJ12
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CJ9
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Ability to interpret industry-specific financial reporting standards, in order to correctly analyse the financial statements of the entities affected by these specific regulatory frameworks. |
AJ5 AJ6 AJ7 AJ12
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BJ1 BJ10 BJ12
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CJ2 CJ3 CJ4 CJ9
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Assess the particularities of the entities subject to specific financial reporting standards, which justify a different treatment of the representation and communication of their operations. |
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BJ1 BJ4 BJ8 BJ10
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CJ2 CJ3 CJ4 CJ8 CJ11
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Contents |
Topic |
Sub-topic |
Financial reporting standards of financial institutions and insurance companies.
Financial reporting standards of non-profit entities.
Financial reporting standards of Governmental departments
Other industry-specific financial reporting standards.
Accounting topics in filing for bankruptcy.
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Sub-topic details will be disclosed during the lessons. |
Planning |
Methodologies / tests |
Competencies |
Ordinary class hours |
Student’s personal work hours |
Total hours |
Directed discussion |
A1 A2 A5 A6 A7 A9 A12 B1 B4 B10 B12 B8 C2 C3 C4 C5 C8 C11 |
4 |
4 |
8 |
Problem solving |
A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 |
14 |
56 |
70 |
Mixed objective/subjective test |
A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 |
3 |
15 |
18 |
Guest lecture / keynote speech |
A1 A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C8 C11 |
25 |
25 |
50 |
Document analysis |
A1 A2 A7 A9 A12 B10 B12 B8 C5 |
1 |
2 |
3 |
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Personalized attention |
|
1 |
0 |
1 |
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(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Directed discussion |
Debates sobre cuestións formuladas polo profesor. |
Problem solving |
Suposicións prácticas sobre o programa da materia. |
Mixed objective/subjective test |
Exame teórico-práctico sobre o contido da materia. |
Guest lecture / keynote speech |
Explicacións teóricas e prácticas do programa da materia. |
Document analysis |
Análise de fontes documentais de carácter normativo e doutrinario. |
Personalized attention |
Methodologies
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Problem solving |
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Description |
Tutorials to help solve problems.
For students with recognition of part-time dedication and academic exemption of attendance, at the beginning of the course a specific schedule of tutoring compatible with their dedication will be agreed. Students should contact the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar.
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Assessment |
Methodologies
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Competencies |
Description
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Qualification
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Problem solving |
A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 |
Resolution of practical exercises proposed in the classroom. |
50 |
Mixed objective/subjective test |
A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 |
Theoretical-practical examination of the content of the subject. |
50 |
|
Assessment comments |
Evaluation observations A) ASSESSMENT RULES: 1. Evaluation conditions: It is forbidden to access the exam room with any device that allows communication with the outside and/or storage of information. 2. Student identification: The student must prove their identity in accordance with current regulations. B) TYPES OF QUALIFICATION: 1. Not presented qualification: Corresponds to the student, when he only participates in evaluation activities that have a weighting of less than 20% of the final qualification, regardless of the qualification achieved. 2. Students with recognition of part-time dedication and academic waiver of attendance exemption: Except for the dates approved by the Faculty Board for the final objective test, a specific calendar of compatible dates will be agreed upon at the beginning of the course for the remaining tests. with your dedication so it is mandatory that you contact the teacher in the first 10 days of the semester C) ASSESSMENT OPPORTUNITIES: 1. First opportunity: 50% continuous evaluation and 50% mixed test on the entire content of the subject in the official exam period that follows the end of the semester classes. 2. Second opportunity: the highest grade will prevail between the grade obtained in the 2nd opportunity final exam and the average of weighting said exam with the continuous evaluation grade obtained during the semester. 3. Advanced call: The evaluation conditions of the advanced opportunity (art. 19 of the Norms of Assessment, Review and Claims of Qualifications of Grao Studies and University Masters) will be specific to this opportunity. This will be evaluated by means of a mixed oral and/or written test that assesses all the contents and skills of the subject and that will account for 100% of the final grade. Other observations of continuous evaluation: The solution of problems can be done during the development of the classes and without the need for prior notice. All this requires active and participatory assistance by the student in addition to the updated study of the material provided, so that the teacher will be able to assess aspects such as: class attendance and the oral and written interventions of the students. For evaluation purposes, the weighting of each part of the subject, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.
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Sources of information |
Basic
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Pérez Ramírez, Jorge (Coordinador) (2018). Banca y Seguros. Capital y Contabilidad. Madrid: Marcial Pons
Trigueros Pina, José A. (Coordinador) (2018). Concurso de acreedores. Aspectos prácticos de contabilidad y valoración. Francis Lefebvre
España, Legislación (2013). Instrucciones de Contabilidad de la Administración Local 2013 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2013-10268 https://www.boe.es/buscar/doc.php?id=BOE-A-2013-10269.
Aznar Giner, Eduardo (Coordinador) (2021). La Contabilidad y los Impuestos en el concurso de acreedores. Tirant Lo Blanch
ROMANO APARICIO, Javier (2018). Manual Contable de entidades no lucrativas.. Madrid: CEF (3ª edición)
España. Legislación (2010). Orden EHA/1037/2010, de 13 de abril, por la que se aprueba el Plan General de Contabilidad Pública. https://www.boe.es/buscar/pdf/2010/BOE-A-2010-6710-consolidado.pdf.
Gómez Martín, Fernando (2009). PROBLEMÁTICA CONTABLE, TRIBUTARIA Y DE LA TGSS, EN SEDE CONCURSAL. Tirant Lo Blanch
España. Legislación (2016). Real Decreto 1491/2011, de 24 de octubre, por el que se aprueban las normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos y el modelo de plan de actuación de las .
España, legislación (2020). Real Decreto Legislativo 1/2020, de 5 de mayo, por el que se aprueba el texto refundido de la Ley Concursal.. https://www.boe.es/buscar/act.php?id=BOE-A-2020-4859&p=20211103&tn=1#a4-15
España, Legislación (2013). Resolución de 18 de octubre de 2013, del Instituto de Contabilidad y Auditoría de Cuentas, sobre el marco de información financiera cuando no resulta adecuada la aplicación del principio de empresa en. https://www.boe.es/boe/dias/2013/10/25/pdfs/BOE-A-2013-11162.pdf |
DIRECCIONES DE INTERNET RELEVANTES: http://www.icac.meh.es http://www.cnmv.es http://www.aeca.es http://www.iasb.org. http://www.bde.es http://www.minhap.gob.es/es-ES/Normativa%20y%20doctrina/Normativa/Paginas/NormativaResultados.aspx?normativa=:Presupuesto%20y%20Gasto%20P%c3%bablico:Contabilidad%20p%c3%bablica https://www.boe.es/buscar/act.php?id=BOE-A-2020-4859&p=20211103&tn=1#a4-15 https://www.boe.es/boe/dias/2013/10/25/pdfs/BOE-A-2013-11162.pdf |
Complementary
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PÉREZ RAMÍREZ, Jorge (2009). Banca y contabilidad. Historia, instituciones, riesgos y normas internacionales IFRS. Madrid. Marcial Pons
Fernández González, Fernando Javier. (2008). Contabilidad especial : (UTE, AIE, CB, cooperativas, concurso y otros sujetos contables). Madrid: CEF
ROMANO APARICIO, Javier (2013). Manual Contable de entidades no lucrativas. Madrid. CEF
Lourdes Torres Pradas, Vicente Pina Martínez (2014). Manual de contabilidad pública. Adaptado al Plan de Cuentas de la Administración local. Madrid: CEF (7ª Edición)
Labeaga Azcona, Jose Maria; Gutiérrez Gilsanz, Ignacio (Dirección) (2011). Manual de contabilidad pública: Plan General de Contabilidad Pública 2010. Instituto de Estudios Fiscales (IEF) |
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Recommendations |
Subjects that it is recommended to have taken before |
Advanced Accounting I/611506004 | International Financial Reporting Standards/611506005 |
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Subjects that are recommended to be taken simultaneously |
Advanced Accounting II/611506007 |
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Subjects that continue the syllabus |
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