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12148 Accounting Standards - Three-year degree in Business Sciences


Center
Faculty of Economics
Departament
Accountancy
Lecturers in charge
Sin datos cargados
Met. Docent
Theory classes and active participation in group work, completion of worksheets made available by the Department of Accounting on the themes developed throughout the theory classes.
Met. Avaluació
Final examination - -
Bibliografia
The subject ôAccounting Standards and planningö seeks to achieve a double objective. On one hand to complete the knowledge that have been studied in the obligatory course of Financial Accounting". On the other hand, to study the different accounting norms that the Institute of Accounting and Accounting Authority (I.C.A.C.) approves in their regulations. Topic 1. ACCOUNTING REGULATIONS
Topic 2. SPECIFIC NORMS OF VALUATION OF BASIC FINANCING.
Topic 3. SPECIFIC NORMS OF VALUATION OF IMMOBILIZED MATERIAL.
Topic 4. SPECIFIC NOMRS OF VALUATION OF IMMOBILIZED IMMATERIAL.
Topic 5. FINANCIAL INVESTMENTS
Topic 6. OPERATIONS IN FOREIGN CURRENCY
Topic 7. TAX ON BENEFITS
Topic 8. OPERATIONS OF COOPERATION
Topic 9. THE ANNUAL ACCOUNTS
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