Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Advanced Accounting I
   Learning aims
Learning outcomes Study programme competences
Knowledge of the measurement and recognition criteria for the elements of the financial statements included in the current financial reporting regulation for Spanish companies. AJ2
AJ7
AJ9
Ability to interpret the legal norms related to the recognition and measurement of economic operations. AJ2
AJ6
AJ12
Ability to apply the basic principles included in the conceptual framework, in order to decide about issues not expressly included in the standard. BJ10
CJ2
CJ3
CJ4
CJ5
CJ9
CJ11
Ability to analyse the annual accounts. AJ1
AJ5
BJ1
BJ4
BJ10
BJ12
CJ2
CJ3
CJ4
CJ5
CJ11
Assess the events and operations to recognise and measure by making the principle of economic substance of the operation prevail over its legal form, in order to ensure the correct application of the principle of a fair image. BJ8
CJ1
CJ2
CJ3
CJ4
CJ8
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