At the end of the unit, students should be able:
1st.To understand the recognition and measurement of tangible fixed assets and intangible assets
2nd.To understand the effect of impairment losses in tangible fixed assets and intangible assets
3rd.To understand the recognition and measurement of investment property
4th.To understand the recognition and measurement of inventories
5th.To understand the recognition and measurement of biological assets
6th.To understand the recognition and measurement of provisions
7th.To understand the effect of concessions in the financial statements

1. Tangible fixed assets and intangible assets
2. Impairment of assets
3. Investment property
4. Inventories
5. Biological assets
6. Provisions
7. Concessions

During the learning-teaching term each student should acquire analytical, information gathering, according with the established learning outcomes for this unit.
To contribute to the acquisition of these skills, there will be used the following learning methodologies:
1. Expositional, to present theoretical framework.
2. Participative, to analyse case studies.

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The evaluation system includes:
?Work in group (30%)
?Final Exam (70%)
Minimum grade required in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 60%; Otherwise it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LG1: To apply the accounting standards to different instruments classified as financial assets.
LG2: To apply the accounting standards to different instruments classified as financial liabilities.

1. Classification and measurement of financial assets
2. Classification and measurement of financial liabilities

The evaluation system includes periodical evaluation (Work in group (30%) and Exam (70%)) or evaluation by Final Exam (100%).
Minimum grade required in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 80%; Otherwise, it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LG1. To understand the financial performance disclosure elements;
LG2. To understand the revenue recognition and measurement criteria;
LG3: To understand the accounting of employee benefits;
LG4: To understand the accounting of government grants;
LG5: To understand the effect of discontinued operations in the financial performance.
LG6: To understand the accounting for current and deferred taxes

1. Profit or loss versus comprehensive income
2. Revenue recognition and measuremet
3. Employee benefits
4. Government Grants
5. Non-current assets held for sale and discontinued operations
6. Current and deferred taxes

The evaluation system includes periodical evaluation (Work in group (30%) and Written test (70%)) or evaluation by Final Exam (100%).
Minimum grade required in the written test and in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 80%; Otherwise, it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LO1: To understand all the financial statements prepared in accordance with national and international standards.
LO2: To analyse the way as the financial statements should be articulated.

1. Integrated view of the financial statements
2. Separate and consolidated financial statements
3. Annual and ínterim financial statements

The evaluation system includes periodical evaluation (Work in group (30%) and Written test (70%)) or evaluation by Final Exam (100%).
Minimum grade required in the written test and in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 80%; Otherwise, it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LG1. To guide some mathematical concepts for the management
LG2. Know and use the main concepts of statistics.
LG3. Recognize and apply the multiple linear regression in specific situations.
LG4. Use the data analysis packages EXCEL and R/RStudio.

Multiple linear regression model: estimation, inference and assumptions.

The evaluation system includes periodical evaluation (Work in group (30%) and written test (70%)) or by Final Exam (100%).
In this type of evaluation, the students have to achieve a minimum grade of 10 in the individual test and of 10 in the team work, or 10 in the Final Exam. In the written assessment students can use a form, statistical tables and a calculator.

At the end of the unit, students should be able:
1st. To distinguish the concept of creative accounting from fraud..
2nd. To demonstrate the role of the auditor in the prevention and detection of fraud and its relation with financial scandalous.
3rd. To distinguish and to critically appreciate common creative and fraudulent accounting practices followed by companies.

1. Creative accounting and fraud
2. The role of auditor in the prevention and detection of fraud
3. Common creative and fraudulent accounting practices

The evaluation system includes:
– Work in group (30%)
– Final Exam (70%)
Minimum grade required in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 60%; Otherwise it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LO1: Understand the IASB's initiative disclosure.
LO2: Prepare and analyze the report by segments.
LO3:Prepare and analyze other disclosures of a financial nature essential to understanding financial position, performance and cash flows.

1. The importance of better communicate financial information
2. Segment reporting
3. Disclosure after the end of the reporting date
4. Disclosure of non-financial assets and liabilities
5.Disclosure of contingencies.
6. Other topics to be disclosed.

The evaluation system includes periodical evaluation (Work in group (30%) and written test (70%)) or evaluation by Final Exam (100%).
Minimum grade required in the written test and in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 80%; Otherwise it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

LO1: Analyze Investment Decisions.
LO2: Analyze Funding Decisions,
LO3: Business Plans and Financial Planning

1. Investment Decisions: Cash Flows, Selection Criteria, Inflation, Sensitivity and Risk Analysis
2. Financing Decisions: Projects with Debt; Funding Alaternatives , All-in-Cost
3. Business Plan and Financial Planning

The evaluation system includes periodical evaluation (Work in group (30%) and Written test (70%)) or evaluation by Final Exam (100%).
Minimum grade required in the written test and in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 80%; Otherwise it will fail and to get approval in the unit it will apply to the 2nd chance final exam.

At the end of the unit, students should be able:
1st. To know and understand the different types of investments in other entities.
2nd. To understand and apply the full consolidation method.
3rd. To understand and apply the proportionate consolidation method.
4th. To understand and apply the equity method.

1. Investments in other entities
Subsidiaries
Associates
Joint ventures
2. Full consolidation method
3. Proportionate consolidation method
4. Equity method

The evaluation system includes:
- Work in group (30%)
- Final Exam (70%)
Minimum grade required in the exam: 10 values.
This global grading system requires a rate of attendance to classes of at least 60%; Otherwise, it will fail and to get approval in the unit it will apply to the 2nd chance final exam.