Acquisition of more comprehensive skills on the functioning of the accounting model.



Deepening the understanding of the different accounting operations and their effect on the determination of the Equity.



Training in the analysis and their effect on transactions with certain financial instruments and in foreign currencies.

Accounting study of Equity. Accounting analysis of the economic activity and other business operations regulated by law.



CONTENTS

1) Statement of Changes in Equity.

2) Business combinations.

3) Income tax.

4) Foreign currency.

5) Financial instruments



Acquisition of more comprehensive skills on the functioning of the accounting model.



Deepening the understanding of the different accounting operations and their effect on the determination of the Equity.



Training in the analysis and their effect on transactions with certain financial instruments and in foreign currencies.

Representation of Equity and its variations

Lesson 1.- The Statement of Changes in Equity



Transactions with shareholders

Lesson 2.- Share Capital Increases

Lesson 3.- Share Capital Reductions

Lesson 4.- Profit/loss for the period and income tax.



Business Combinations

Lesson 5.- Business Combinations



Financial Instruments

Lesson 6.- Financial Instruments: Financial Liabilities

Lesson 7.- Financial Instruments: Financial Assets



Transactions in currencies other than the Euro

Lesson 8.- Foreign Currencies

Master classes:



Explanation and development of the basic concepts and the tools and techniques that the student must know in order to achieve the proposed knowledge objectives.



Practical classes:

Proposal and resolution of problems and assumptions in order to fix the concepts developed in the master classes. Proposal of evaluable individual or group practical tasks.



We will all regularly check e-Gela and the UPV-EHU e-mail, deleting messages that have already been read to avoid mail saturation.

• Continuous Assessment System
• Final Assessment System
• Tools and qualification percentages:
  • Written test to be taken (%): 70
  • Team projects (problem solving, project design)) (%): 30

Students will be assessed by means of a written test to be taken on the date of the official exam, as well as through the completion of evaluable practical activities (exercises, cases or problems), either individually or in groups.

The weighting of each of the activities in the final mark is as follows:



• 70% written tests to be developed.

• 30% practical work.





The final written exam must be passed in order to pass the course.

RENOUNCING THE CALL FOR EXAMINATION

According to the regulations governing the evaluation of students in undergraduate degrees, article 12.2 "renouncing the call for examination " states

"2- In the case of continuous evaluation, if the weight of the final exam is higher than 40% of the mark for the course, it will be enough not to take the final exam for the final mark of the course to be “absented”. Otherwise, if the weight of the final exam is equal to or less than 40% of the mark for the course, students may renounce the final exam within a period of at least one month before the end of the teaching period for the corresponding course. This renouncing must be submitted in writing to the lecturer responsible for the course"

The assessment will be done by means of a written test to be taken on the date of the official exam, which will represent 100% of the final grade.

Consolidated Text of the Corporate Enterprises Act
General Accounting Plan (GAP)
Materials provided by the teaching staff of the Department of Financial Economics I

Basic bibliography

Bibliografía



BASIC BIBLIOGRAPHY

FINANCIAL AND COMPANY ACCOUNTING CODE.

SPANISH ACCOUNTING AND AUDITING INSTITUTE (ICAC).

ELECTRONIC CODES (BOE)

In-depth bibliography

IN-DEPTH BIBLIOGRAPHY
BESTEIRO VARELA, Mª AVELINA Y MAZARRACIN BORREGUERO, Mª ROSARIO. "Contabilidad financiera superior I". Ed Pirámide
BESTEIRO VARELA Mª AVELINA Y SÁNCHEZ CAMPOS, Mª MAR: “ Contabilidad Financiera y de Sociedades: ORIENTACIONES TEÓRICAS, ESQUEMAS Y EJERCICIOS. Ed Pirámide
CARRASCO, A. Y OTROS AUTORES Estados Financieros Ed. Pirámide
FERNÁNDEZ, F.J.; ALVAREZ CARRIAZO, JL.: " Contabilidad de Sociedades". ED.CEF
GUTIÉRREZ VIGUERA, M.: " Contabilidad de operaciones Societarias". Ed. CISS

GUZMAN, I.; PUERTA, A.: " Contabilidad de sociedades". Ed. LID, 2009

MALLO, C.; PULIDO, A. (2006): Normas Internacionales de Información Financiera (NIIF). Madrid, Thomson Editores.

PÉREZ, A.; SOTO, Á. AND. POUSA. R. (2008): Casos Prácticos del Nuevo Plan General de Contabilidad. CEF.

SEBASTIAN CASTRO, F.; ROMANO APARICIO, J. : " Contabilidad de Instrumentos financieros y combinaciones de negocio". ED. CEF

TORVISCO MANCHÓN, B.; OLÍAS DE LIMA AND HERAS, R.: “ Fundamentos de Contabilidad de Sociedades”. Ed. Pirámide

Journals

JOURNALS
National:
Partida Doble
Técnica Contable
Revista Española de Financiación y Contabilidad

International:
Journal of Business Finance & Accounting
Internacionales:
Journal of Business Finance & Accounting
Journal of Accounting Research
Journal of Accounting & Economics
European Accounting Review

Web addresses

ACCOUNTING EDUCATION: http://www.accountingeducation.com/news/index.cfm

BANCO DE ESPAÑA: http://www.bde.es

COMISIÓN NACIONAL DEL MERCADO DE VALORES: http://www.cnmv.es

DIARIO CINCO DIAS http://www.cincodias.com/

IAS PLUS: http://www.iasplus.com/index.htm

ICAC http://www.icac.meh.es

PRICEWATERHOUSE COOPERS http://www.pwc.com/ifrs


UNIÓN EUROPEA :

http://www.ec.europa.eu/internalmarket/accounting/index-en.htm