Syllabus Information

5.1. Methodological overview

The teaching-learning process that is designed for the subject "International Financial Reporting" includes 60 hours (theoretical and practical), and 90 non-contact hours.
Specifically, 60 hours of theoretical and practical sessions are distributed approximately 30 hours of active lectures and 30 hours of practice problem solving and case studies, as well as exposure of the work and case studies.
Finally, 90 hours of non-attendance student work are distributed in 30 hours of reading and individual reflection of the agenda or literature will be provided to students, 45 hours for the group work and 15 hours case studies and individual work.

5.2. Learning tasks

Theoretical lessons – 30

Practical lessons – 30

Others – 90

150 hours = 6 ECTS

The development of the subject face is structured as follow:
- Active lectures:
In them exposure and explanation of the basic concepts of the subject will be held. In these sessions the participation of students will be encouraged to discuss the most important concepts discussed in each session.

- Resolution Sessions case studies and discussion of works:
These lectures are for: (i) resolving cases individually or in groups, and (ii) prepare, present and discuss work group.

5.3. Syllabus

FINANCIAL INFORMATION IN THE INTERNATIONAL CONTEXT
CHAPTER 1. INTERNATIONAL DIMENSION OF FINANCIAL INFORMATION

FINANCIAL SYSTEMS INTERNATIONAL
CHAPTER 2. SYSTEM AND CAUSES OF ACCOUNTING DIFFERENCES AT THE INTERNATIONAL LEVEL
CHAPTER 3. ANALYSIS OF FINANCIAL SYSTEMS
CHAPTER 4. OVERVIEW OF THE FINANCIAL SYSTEMS OF EUROPEAN COUNTRIES
CHAPTER 5. OVERVIEW OF THE FINANCIAL SYSTEMS OF OTHER COUNTRIES

DIVERSITY IN THE INTERNATIONAL FINANCIAL REPORTING AND ITS EFFECTS
CHAPTER 6. DIVERSITY IN THE CRITERIA FOR DEVELOPMENT OF THE INFORMATION
CHAPTER 7. DIVERSITY AND EFFECTS ON THE INFORMATION TO BE PRESENTED

INTERNATIONAL ANALYSIS OF FINANCIAL STATEMENTS
CHAPTER 8. FINANCIAL ANALYSIS OF THE INTERNATIONAL SPECIAL FEATURES
CHAPTER 9. EFFECTS OF DIVERSITY IN THE FINANCIAL ANALYSIS

ALIGNMENT OF THE INTERNATIONAL FINANCIAL REPORTING
CHAPTER 10. COMPARABILITY PROBLEMS OF FINANCIAL INFORMATION
CHAPTER 11. PRINCIPAL CONTRIBUTIONS TO HARMONIZATION PROCESS. THE IASB
CHAPTER 12. HARMONIZATION SUBJECT OF FINANCIAL INFORMATION IN EUROPE

MULTINATIONAL GROUP SPECIFIC PROBLEMS
CHAPTER 13. SPECIFIC DEVELOPMENT AND PRESENTATION OF FINANCIAL INFORMATION FOR MULTINATIONAL GROUPS

5.4. Course planning and calendar

The schedule of sessions will be made public on the website of the Faculty and / or ADD, and the presentation of the work and other activities will be communicated by professors.

5.5. Bibliography and recommended resources

[BB: Bibliografía básica / BC: Bibliografía complementaria]