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

For evaluation purposes, the subject is divided into the following parts:

- Bank Accounting and insurance entities.
- Accounting topics of bankruptcy proceedings.
- Accounting of non-profit entities.
- Public accounting.

The weighting of each part, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.

Without prejudice to other evaluation tests that can be performed continuously, for the continuous evaluation of each of the parties, the teacher may perform a final test, which will take place immediately after completing the delivery of the agenda for that part. Alternatively, a partial discharge examination may be scheduled at the end of the delivery of the first two parts of the subject.

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.

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		CJ5 CJ8 CJ11
Know the financial reporting regulation of the public sector.	AJ5 AJ6 AJ7 AJ12		CJ9
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	BJ1 BJ10 BJ12	CJ2 CJ3 CJ4 CJ9
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.		BJ1 BJ4 BJ8 BJ10	CJ2 CJ3 CJ4 CJ8 CJ11

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.	Sub-topic details will be disclosed during the lessons.

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

Personalized attention		1	0	1

(*)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.
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.

Methodologies	Competencies	Description	Qualification
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
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 For evaluation purposes, the subject is divided into the following parts: - Bank Accounting and insurance entities. - Accounting topics of bankruptcy proceedings. - Accounting of non-profit entities. - Public accounting. The weighting of each part, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part. Without prejudice to other evaluation tests that can be performed continuously, for the continuous evaluation of each of the parties, the teacher may perform a final test, which will take place immediately after completing the delivery of the agenda for that part. Alternatively, a partial discharge examination may be scheduled at the end of the delivery of the first two parts of the subject. 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.

Basic	Pérez Ramírez, Jorge (Coordinador) (2018). Banca y Seguros. Capital y Contabilidad. Madrid: Marcial Pons 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. 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 .
	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
Complementary	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

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