A materia persigue aprender a ler e interpretar as contas anuais de una empresa ou grupo de empresas desde un punto de vista práctico, partindo para elo dos modelos que presentan as empresas españolas, adaptando á información dispoñible as diferentes técnicas desenroladas no campo da análise de balances.
(*)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.