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OBJECTIVESTo familiarize students with concepts used in international accounting systems. Use of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) and reviews of the latest updates.
COURSE DESCRIPTIONA study of the accounting systems in different countries and a comparison of the financial statements produced. A detailed study of the conceptual framework of the IAS and IFRS most relevant to and used by businesses. A comparison of these standards with the Spanish accounting system.
BIBLIOGRAPHYStandards published by the IASB. An additional bibliography will be advised by the professor at the beginning of the course.
METHODOLOGYParticipative with analysis of case studies and group exercises.
EVALUATIONContinuous assessment, taking into consideration student contribution (attendance and participation), individual and/or group work, presentation and final exam.
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