Guia docente 2016_17 Facultad de CC. Económicas y Empresariales

Contents

Topic	Sub-topic
Introduction to the Financial Accounting Advanced	Types of accountings Accounting Issuers International Accounting Standards Board (FASB) International Accounting Standards Board (IASB) Institute of Accounting and Audit (ICAC)
Decision Making	Importance of decision making in uncertain environments Relevant Cost Analysis Theory of constraints parameters Thinking Process Tools Project management
Non for profit organisations.	Aim Financial statement P&L statement Cash flow statement Examples
Businesses Combinations (IFRS 3)	Basic concepts Kinds of company Cost of the combination Goodwill Examples Special reference to the Spanish accounting regulation
Income Taxes (IAS 12)	Objetive Scope Basic Definitions Recognition of current and defered tax liabilities and current tax assets Temporary differences Business Combinations Unused tax losses and unused tax credits Measurement Deferred tax arising from a business combination Presentation