Academic Year/course:
2017/18
526 - Master's in Accounting and Finance
61430 - International Financial Reporting
Syllabus Information
Academic Year:
2017/18
Subject:
61430 - International Financial Reporting
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
526 - Master's in Accounting and Finance
ECTS:
4.0
Year:
1
Semester:
First semester
Subject Type:
Optional
Module:
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5.1. Methodological overview
The general methodology will be divided into a series of theoretical and practical sessions. Each session is 2.5 hours in length.
Theoretical sessions: Lectures including discussion and interactions supported by readings.
Practical sessions: Application of the learnt concepts through the analysis and collective discussion of proposed activities.
Personal work. Student´s individual or group preparation of seminars, readings, etc. to be presented or submitted in both practical and theoretical classes.
A group project. Involve the preparation in group and demonstration of a report in which students reveal the knowledge and skills acquired in the course.
The activities and key dates will be communicated in advance via the e-learning platform (moodle2).
5.2. Learning tasks
The learning activities will include methods such as:
- Participatory Lectures in which the fundamental theoretical knowledge of the subject are presented.
- Practical classes
- Seminars
- Project supervision
- Demonstrations
5.3. Syllabus
Module 1. Financial information. An international perspective
Module 2. Characteristics and evolution of international accounting information: Accounting Systems
Seminar. National Accounting Systems: The influence of culture
Module 3. International accounting diversity: The effect on the international financial analysis
Module 4. International accounting harmonization
Module 5. International accounting disharmony: The case of intangibles
Module 6. Adoption of IFRS in Europe: Effect on the comparability and relevance of financial reporting
Module 7. Adoption the IFRS in Spain. IFRS versus national GAAP
Seminar. International accounting and multinational enterprises
5.4. Course planning and calendar
The schedule and the dates for submission of papers and exams will be communicated via the website of the department
http://contabilidadyfinanzas.unizar.es/masteres-universitarios/master-en-contabilidad-y-finanzas
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Session 1. Financial information. An international perspective
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Session 2. Characteristics and evolution of international accounting information: Accounting Systems
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Seminar. National Accounting Systems: The influence of culture
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Session 3. International accounting diversity: The effect on the international financial analysis
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Practical session: Analysis of the financial information disclosure by european companies
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Module 4. International accounting harmonization
Tutorials (Project supervision)
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Modulo 5. International accounting disharmony: The case of intangibles
Tutorials (Project supervisión)
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Modulo 6. Adoption of IFRS in Europe: Effect on the comparability and relevance of financial reporting
Tutorials (Project supervision)
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Practical sesion: Analysis of the financial information disclosure by international companies
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Modulo 7. Adoption the IFRS in Spain. IFRS versus national GAAP
Tutorials (Project supervision)
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5.5. Bibliography and recommended resources
| BB |
Alexander, David. Financial accounting: an international introduction / David Alexander and Christopher Nobes. Harlow, Essex, England: Pearson Education, 2010 |
| BB |
Choi, Frederick D. S. International accounting / Frederick D. S. Choi, Gary K. Meek. Boston: Prentice Hall, cop. 2011 |
| BB |
Comparative international accounting / [edited by] Christopher Nobes and Robert Parker . - 12th ed. Harlow, England ; New York : Pearson, 2012 |
| BB |
Manual de contabilidad internacional / José Antonio Laínez Gadea, coordinador. Madrid : Pirámide, D. L. 2001 |
| BC |
Roberts, Clare B. International corporate reporting : a comparative approach / Clare Roberts, Pauline Weetman, Paul Gordon . - 4th ed. Harlow : Pretince Hall, cop. 2008 |
| BC |
Saudagaran, Shahrokh M. International accounting, a user perspective / Shahrokh M. Saudagaran . - 3rd. ed. Chicago : CCH, cop. 2009 |