Guia docente 2015_16 Facultade de CC. Económicas e Empresariais

Contents

Topic	Sub-topic
Introduction to the Advanced Accounting	Types of accountings Federal Accounting Standards Board (FASB) International Financial Reporting Standards (NIC and NIIF) Spanish accounting regulator ICAC
Financial states of non-profit organisations.	ICAC Resolutions on non-profit organisations FAS 117 Objetive Statement of financial position 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 Examples
Income Taxes (NIC 12)	Objective Scope Definitions Fair Value Goodwill Examples
It takes of *decisiones	Importance of decision making Relevant cost and income Basic and derivate parameters from Theory of Constraints Thinking Process tools Proyect Management