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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
Attendance of the lectures and participation and personal commitment in seminars.
Met. Avaluació
Final examination - -
Bibliografia
AMADOR FERNANDEZ, S. Y CARAZO GONZALEZ, I. (1993). ôPlan General de Contabilidad. Comentarios y casos prácticosö. Ed. Centro de Estudios Financieros. Madrid. CUBEDO TORTONDA, M. (1995). ôAplicaciones del Plan General de Contabilidad. Descripción y análisis de sus relaciones contablesö. Ed. Pirámide. Madrid. GALLIZO LARRAZ, J.L. (1999) .ôPlanificación Contable Españolaö.. Ed. Pirámide. Madrid. OMEÑACA GARCIA, J. (1994). ôLas Resoluciones del I.C.A.C. sobre Contabilidadö. Ed. Deusto. Bilbao. VELA PASTOR, M., MONTESINOS JULVE, V. Y SERRA SALVADOR, V. (1996). ôManual de Contabilidadö. Ed. Ariel. Barcelona.
Continguts
The aim of this subject is to amplify the knowledge obtained in Financial Accounting and to study the accounting regulation approved by the Institute of Accountancy and Account Auditing.
Lesson 1. Accounting Standardization
Lesson 2. Basical finance evaluation standards.
Lesson 3. Tangible capital assets evaluation standards.
Lesson 4. Intangible capital assets evaluation standards.
Lesson 5. Financial investments
Lesson 6. Foreign currency operations
Lesson 7. Income tax.
Lesson 8. Cooperation operations
Lesson 9. Annual accounts.