Session	Dates	Price
Fall Semester 2009 - Language and Electives	Late August - Mid December 2009	TBA
Academic Year 2009-2010 - Language and Electives	Late August 2009 - Late June 2010	TBA

Full Description

OBJECTIVES
To 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 DESCRIPTION
A 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.

BIBLIOGRAPHY
Standards published by the IASB. An additional bibliography will be advised by the professor at the beginning of the course.

METHODOLOGY
Participative with analysis of case studies and group exercises.

EVALUATION
Continuous assessment, taking into consideration student contribution (attendance and participation), individual and/or group work, presentation and final exam.