Guia docente 2012_13 Facultade de CC. Económicas e Empresariais

Contents

Topic	Sub-topic
Introduction to the Financial Accounting Advanced	Types of accountings Federal Accounting Standards (FAS) International Financial Reporting Standards (NIC and NIIF) Institute of Accounting and Audit of Accounts
Financial states of non-profit organisations.	Resolutions of the *ICAC on non-profit organisations FAS 117 Objetive Statement of financial position (Balance) Statement of comprensive income Cash flow statement Examples
Business Combinations (Spanish Regulation and IFRS 3)	Basic Concepts Identification adquisition company Date of acquisition determination Combination Cost Goodwill Especial reference to the Corporate Accounting of Spanish Societies Examples
Income Taxes (NIC 12)	Objective Scope Definitions Fair Value Goodwill Examples