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
6
Language
Spanish
Teaching method
Face-to-face
Prerequisites
Department
Empresa
Coordinador
Rodríguez Sánchez, Carlos Enrique
E-mail
carlos.rodriguez.sanchez@udc.es
Lecturers
Rodríguez Sánchez, Carlos Enrique
E-mail
carlos.rodriguez.sanchez@udc.es
Web
General description
Objectives: Its purpose is to deepen the knowledge of the criteria for recording and assessing the elements of the financial statements included in the current financial information regulations for Spanish companies, with special reference to questions of interpretation of the standard, following the doctrine emanating from the consultations published by the Institute of Accounting and Audit of Accounts and by other entities that issue norms, both national and international.
Contingency plan
1. Modifications to the contents
2. Methodologies
*Teaching methodologies that are maintained
*Teaching methodologies that are modified
3. Mechanisms for personalized attention to students
4. Modifications in the evaluation
*Evaluation observations:
5. Modifications to the bibliography or webgraphy
(*)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.