Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Advanced Accounting II |
Learning aims |
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Identifying Data | 2019/20 | |||||||||||||
Subject | Advanced Accounting II | Code | 611506007 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Official Master's Degree | 2nd four-month period |
First | Obligatory | 6 | ||||||||||
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Learning outcomes | Study programme competences / results | ||
To delve into the study of the current regulation in the elaboration and presentation of annual accounts by groups of Spanish companies, differentiating groups that issue securities in secondary organized markets of the European Union. | AJ1 AJ2 |
BJ3 BJ8 BJ10 |
CJ11 CJ12 |
Ability to interpret the legal regulations related to the formulation of consolidated annual accounts of groups of companies, both national and international. | AJ5 AJ7 AJ12 |
BJ1 BJ3 |
CJ1 CJ2 CJ3 CJ4 CJ6 CJ7 CJ9 |
Ability to prospectively evaluate the economic and financial performance of a company or a group of companies based on the financial information available in each environment. Capability to review the accounting information system of a company or group of companies. | AJ5 AJ6 AJ7 AJ12 |
BJ3 |
CJ6 CJ7 CJ9 CJ12 |
Assess the implications of a correct application of the regulations in the representation of a fair view of the net assets, the financial situation and the income of a group of companies, as the reporting entity. | BJ1 BJ8 BJ10 |
CJ11 CJ12 |
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Assess the advantages and disadvantages or limitations of the different analysis techniques. Be aware of the different factors, both exogenous and endogenous, that may affect the application of a certain valuation technique. | AJ12 |
BJ1 BJ3 |
CJ11 |
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