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.

The student will be graded with falling grade (numerical grade 0) in the corresponding convocatory and both in the first and in the second oportunities. If needed, the mark in the first oportunity act will be altered

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.

Learning outcomes	Study programme competences
Know the criteria for recognising and measuring the elements of the financial statements included in the International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB), with special reference to those adopted by the European Union.	AJ2	BJ8 BJ10	CJ5 CJ11
To delve into those aspects that show differences with respect to the accounting standards of exclusively Spanish scope.	AJ9 AJ12		CJ4
Ability to understand IFRS and its interpretations, as well as to apply the basic principles contained in the conceptual framework, in order to issue a judgment on cases not expressly included in the standards.	AJ7	BJ1 BJ12	CJ2 CJ3 CJ9
Assess the facts subject to recognition and measurement, by making the principle of economic substance of the operation prevail over its legal form, in order to correctly apply the principle of fair view, ensuring compliance with the basic requirements of the financial reporting in the conceptual framework.	AJ5 AJ6	BJ4	CJ8

Topic	Sub-topic
The IASB: origins, aims and organization. IFRS in the European Union: Endorsement process. International Financial Reporting Standards. Classification and contents. Bases for the conclusions of the standards. Application guides. Appendices to standards. Current processes of revision of the current standards and projects of new standards	Sub-topics will be disclosed during the lessons

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Directed discussion	A2 A5 A6 A7 A9 A12 B1 B4 B10 B12 B8 C2 C3 C4 C5 C8 C11	2	2	4
Guest lecture / keynote speech	A2 A5 A6 A7 A9 A12 C11	10	10	20
Problem solving	A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C4 C5 C9 C11	7	28	35
Mixed objective/subjective test	A2 A5 A6 A7 A9 A12 B1 C2 C3 C4 C9	1	5	6
Document analysis	A2 A6 A9 B10 B12 B8 C5	2	6	8

Personalized attention		2	0	2

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies	Description
Directed discussion	Debates sobre cuestións formuladas polo profesor.
Guest lecture / keynote speech	Explicacións teóricas e prácticas do programa da materia.
Problem solving	Suposicións prácticas sobre o programa da materia.
Mixed objective/subjective test	Exame teórico-práctico sobre o contido da materia.
Document analysis	Análise de fontes documentais de carácter normativo e doutrinario.

Methodologies	Competencies	Description	Qualification
Problem solving	A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C4 C5 C9 C11	Resolution of practical exercises proposed in the classroom.	10
Document analysis	A2 A6 A9 B10 B12 B8 C5	Evaluation of analysis work of International Financial Reporting Standards and their comparison with Spanish accounting standards.	40
Mixed objective/subjective test	A2 A5 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. The student will be graded with falling grade (numerical grade 0) in the corresponding convocatory and both in the first and in the second oportunities. If needed, the mark in the first oportunity act will be altered 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.