Temario de la asignatura
Estos bloques orientan el estudio. Adaptamos las clases al programa y al material que estés trabajando.
1
Conceptual framework of corporate reporting
- Recognition and measurement principles
- Users and objectives of corporate information
2
Non-financial fixed assets
- Property, plant and equipment
- Intangibles, depreciation and impairment
3
Financial assets
- Classification and initial measurement
- Subsequent measurement and derecognition
4
Equity
- Capital and reserves
- Transactions with owners and allocation of profit
5
Financial and non-financial liabilities
- Debt and interest
- Provisions and other obligations
6
Corporate information
- Presentation of financial statements
- Interpretation of corporate reporting