Advanced Accounting

Code:

LGE506

Acronym:

TAC

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2006/2007 - 1S

Active?	Yes
Responsible unit:	Department of Management
Course/CS Responsible:	Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
ECO	53	Official Curricular Structure since 2004	4	3	6	-
GES	48	Official Curricular Structure since 2004	4	3	6	-

Objectives

To provide the students a first approach to the most recent and complex topics in accounting and financial reporting. Within this goal, particular attention is paid to the International Financial Reporting Standards/International Accounting Standards.

Program

Conceptual framework
Consolidated accounts
Intangible assets
Financial instruments
Taxation
Construction contracts
Employee benefits
Cash flow statements
Off balance sheet finance
Inflation
Corporate governance
New reporting topics
Share capital and capital maintenance

Main Bibliography

Financial accounting and reporting
Barry Elliott and Jamie Elliott
Prentice Hall

International financial reporting standards
International Accounting Standards Board

IFRS 2005
Interpretation and application of international accounting and financial reporting standards
Barry J.Epstein and Abbas Ali Maija
Wiley Publishers

Teaching methods and learning activities

After a first approach aiming to provide an intuitive understanding of the topic, it follows a theoretical explanation of it using pratical examples whenever possible.

Evaluation Type

Evaluation with final exam