Advanced Financial Accounting is a continuation of the Financial Accounting explained along the Degree, has an allocation of 6 ECTS and is a "materia optativa" in the second semester of the 4º course of GADE. It´s depends on the Department of Financial Economy and Accounting This subject will develop under an international approach, taking into account the IFRS issued by the IASB, the FAS of the Federal Accounting Standard Board, without leaving the peculiarities of the Spanish acconting model