Guia docente 2022_23
Facultade de Ciencias Económicas e Empresariais
Grado en Administración y Dirección de Empresas
 Subjects
  Advanced financial accounting
   Contents
Topic Sub-topic
Introduction to the Financial Accounting Advanced Types of accountings
Issuers of financial regulation
Financial Accounting Standards Board (FASB)
International Accounting Standards Board (IASB)
Institute of Accounting and Audit of Accounts (ICAC)
Financial states of organisations no yielding. The annual accounts of the non-profit entities (ESAL) and his structure.
The spreadsheet (Excel) like instrument to analyse the annual accounts.
Obtaining of the financial states from SABI
Process of the non current assets
Explanation of the annual seats standards of purchases, sales, profit tax and public administrations
The records related with investment
The records related with the activity of finance
The State of cashflow by the direct and indirect method. Comparison and interpretation.
Combinations of businesses and Consolidation Juridical, accounting and economic of the Business Combinations
The identification of the Purchasing Company
Determination of the Date of Acquisition
Quantify the Cost of the Combination.
Recognise and Value the Assets/Liabilities
Determine the Value of the Goodwill/Negative Differentiates.
Provisional accounting
Juridical, accounting and economic of the Financial Consolidation
Accounting of derivatives Accounting of financial derivatives
Operations in currencies and coverage of risks in international transactions
Practical Cases with financial instruments in financial markets and real time
Fiscal accounting The Taxation of the company
Connection of the tax legislation of the company with the accounting.
Tax issues of the international transactions
Accounting at companies Recording accounting records in Excel
Recording accounting records and retrieving financial accounts in a acconting software
Electronic Resource Program (ERP) introduction
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