Identifying Data 2020/21
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
E-mail
Lecturers
E-mail
Web
General description Estudo e aplicación dos Estándares Internacionais de Información Financeira, a súa adopción pola Unión Europea e a comparación co Plan Xeral de Contabilidade e as súas normas de desenvolvemento.
Contingency plan 1.- Modificacións nos contidos

Manteranse os contidos planificados na GADU.

2.- Metodoloxías

• Metodoloxías docentes que se manteñen

Excepto no que se indica a continuación, mantéñense as metodoloxías docentes, adaptándoas á formación online.

• Metodoloxías docentes que se modifican

A discusión dirixida refúndese na solución, mediante probas síncronas por parte do alumnado, de casos prácticos de contabilidade de sociedades adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles

3.- Mecanismos de atención personalizada ao alumnado

Ferramentas: Teams, Forms e Moodle

Temporalización: Durante a clases e titorías semanalmente programadas.

4.- Modificacións na avaliación

Metodoloxía AVALIACIÓN CONTINUA: Peso na cualificación: 50%. Valoraranse a resolución, por parte do alumnado, de casos prácticos (solución de problemas) adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles.

Metodoloxía PROBA OBXECTIVA FINAL: Peso na cualificación: 50%. Exame final, con tempo limitado, sobre casos prácticos estudados no curso. As respostas poderán controladas mediante cuestionarios tipo test con alternativas limitadas.

Observacións de avaliación:

1. Cualificación de non presentado: Corresponde ao alumno, cando só participe en actividades de avaliación que teñan unha ponderación inferior ao 20% sobre a cualificación final, con independencia da cualificación alcanzada.

2. Segunda oportunidade: Os criterios de avaliación son os mesmos, manténdose a ponderación entre a avaliación continua e o exame final.

Convocatoria adiantada: As condicións de avaliación da oportunidade adiantada (art. 19 dás Normas de Avaliación, Revisión e Reclamacións dás Cualificacións dúas Estudos de Grao e Mestrado Universitario) serán específicas para esta oportunidade. Esta será avaliada por medio dunha proba mixta oral e/ou escrita que supoñerá o 100 % da cualificación final.

3. Estudantes con recoñecemento de dedicación a tempo parcial e dispensa académica de exención de asistencia: Excepto para as datas aprobadas na Xunta de Facultade para a proba obxectiva final, para as restantes probas acordarase ao comezo do curso un calendario específico de datas compatible coa súa dedicación, motivo polo cal, devandito alumnado deberá poñerse en contacto co profesor no primeiros dez días do cuadrimestre en que a materia se imparta, co fin de fixar o citado calendario. As probas terán o mesmo formato que para os alumnos con dedicación a tempo completo.

4. Sobre condicións de avaliación: Está prohibido acceder á aula do exame con calquera dispositivo que permita a comunicación co exterior e/ou almacenamento de información.

5. Identificación do estudante: O estudante ha de acreditar a súa personalidade de acordo coa normativa vixente.

6. Outras observacións de avaliación continua: A formulación de problemas e a súa solución, así como os controis que se fagan sobre os mesmos e os aspectos normativos asociados, poderanse realizar durante o desenvolvemento das clases e sen necesidade de aviso previo da realización dos devanditos controis. Todo iso require unha participación en clase activa por parte do alumno e un estudo actualizado do material facilitado.

5.- Modificacións da bibliografía ou webgrafía

A totalidade do material requirido estará dispoñible en Moodle.

Study programme competencies
Code Study programme competences
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
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 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

Contents
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

Planning
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
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.

Personalized attention
Methodologies
Problem solving
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.

Assessment
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
The continuous evaluation will represent 50% of the total grade. The remaining 50% will correspond to the grade of the test to be done on all the content of the subject in the period of official exams that follow the end of the classes of the semester.

In the continuous evaluation, 10% of the grade will be obtained for attendance, participation and problem solving in the classroom. The remaining 40% will correspond to the evaluation of analysis work documented with doctrinal citations that will deal with different International Financial Reporting Standards and their comparison with what is prescribed in Spanish regulations.

On the July opportunity, the same criteria will apply. In this regard, the teacher may propose additional tasks that allow the student to improve the rating of their continuous assessment.

Students with recognition of part-time dedication and academic exemption of attendance exemption: Except for the dates approved in the Faculty Board, as far as the mixed test or exams is concerned, for the remaining tests, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, which is why said students must contact with the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar. The tests will have the same format as for full-time students.

In the event that the student is granted an opportunity for "advanced evaluation", and only in this case, to pass the subject, the student must pass a mixed oral and / or written test aimed at evaluating all competencies and content of the subject.

Qualification of not presented. Corresponds to students, when only participate in evaluation activities that have a weight of no more than 20% on the final qualification, regardless of the grade obtained.

Sources of information
Basic IFRS (). 2018 IFRS® Standards (Blue Book) Consolidated without early application. London
(). http://eur-lex.europa.eu/homepage.html.
(). www.cnmv.es .
(). www.efrag.org.
(). www.icac.meh.es.
(). www.ifrs.org.

DIRECCIONES DE INTERNET RELEVANTES:

http://www.icac.meh.es

http://www.cnmv.es

Complementary



Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously
Advanced Accounting I/611506004

Subjects that continue the syllabus
Advanced Accounting II/611506007

Other comments


(*)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.