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International Accounting
Communication, Journalism & Media Studies Program
Madrid, Spain
Dates: early Sep 2025 - mid Dec 2025
International Accounting
OVERVIEW
CEA CAPA Partner Institution: Universidad Carlos III de Madrid
Location: Madrid, Spain
Primary Subject Area: Accounting
Other Subject Area: Finance
Instruction in: English
Course Code: 13482
Transcript Source: Partner Institution
Course Details: Level 300, 400
Recommended Semester Credits: 3
Contact Hours: 42
Prerequisites: Introduction to Accounting, Financial Accounting
DESCRIPTION
Part I: International accounting issues
Chapter 1: Segment reporting
1. 1 Business or geographical segment
1.2 Information related to primary and secondary segments
1.3 Segment reporting policies
Chapter 2: Financial reporting in hyperinflationary economies (IAS 29)
2.1 Financial Statements at historic cost and current value
2.2. Identify and use of a General Price Index (GPI)
2.3 Economies which stop being hyperinflationary
Chapter 3: Accounting for foreign transactions and translations of foreign financial statements (IAS 21)
3.1 Conversion and translation of currency
3.2 Accounting for gain and losses with foreign currency
3.3 Effects of changes in foreign Exchange rates
Chapter 4: Related parties disclosure (IAS 24)
4.1 Control and significant influence
4.2 Related parties transactions
4.3 Disclosure in relation to related parties
Part II: Transactions after the reporting period
Chapter 5: Events after the Balance Sheet date (IAS 10)
5.1 Adjusting event
5.2 Non-adjusting event
5.3 Dividends
5.4 Going concern issues arising after end of the reporting period
Chapter 6: Earnings per share (IAS 33)
6.1 Basic EPS
6.2 Diluted EPS
6.3 Retrospective adjustments
Part III: Métodos alternativos de financiación
Chapter 7: Accounting for Leases (IAS 17)
71. Accounting by lessees and lessors
7.1 Operating lease
7.2 Finance lease
7.3 Sale and leaseback transactions
Chapter 8: Off-balance-sheet transactions
8.1 Debt factoring
8.2 Combined sale and repurchase agreements
8.3 Consignment stock arrangements
8.4 Pledged assets
8.5 Operating leasing arrangements
8.6 Disclosure requirements
Part I V: Public sector contracts
Chapter 9: Accounting for government grants and disclosure of government assistance
9.1 Accounting for grants
9.2 Grants related to assets
9.3 Grants related to income
9.4 Disclosure of government grants
chapter 10: Licenses
10.1 Accounting for licenses
10.2 Disclosure practice in relation to licenses
Parte V: Specific regulation for banks and financial organisations
Chapter 11: Disclosures in financial statements of Banks and building societies
11.1 Accounting policies
11.2 Income Statement and Balance Sheet
11.3 Specific contingencies and comminments
11.4 General banking risks
11.5 Assets pledged as security
Part VI: Differences PGC-NIC-FASB
Chapter 1: Segment reporting
1. 1 Business or geographical segment
1.2 Information related to primary and secondary segments
1.3 Segment reporting policies
Chapter 2: Financial reporting in hyperinflationary economies (IAS 29)
2.1 Financial Statements at historic cost and current value
2.2. Identify and use of a General Price Index (GPI)
2.3 Economies which stop being hyperinflationary
Chapter 3: Accounting for foreign transactions and translations of foreign financial statements (IAS 21)
3.1 Conversion and translation of currency
3.2 Accounting for gain and losses with foreign currency
3.3 Effects of changes in foreign Exchange rates
Chapter 4: Related parties disclosure (IAS 24)
4.1 Control and significant influence
4.2 Related parties transactions
4.3 Disclosure in relation to related parties
Part II: Transactions after the reporting period
Chapter 5: Events after the Balance Sheet date (IAS 10)
5.1 Adjusting event
5.2 Non-adjusting event
5.3 Dividends
5.4 Going concern issues arising after end of the reporting period
Chapter 6: Earnings per share (IAS 33)
6.1 Basic EPS
6.2 Diluted EPS
6.3 Retrospective adjustments
Part III: Métodos alternativos de financiación
Chapter 7: Accounting for Leases (IAS 17)
71. Accounting by lessees and lessors
7.1 Operating lease
7.2 Finance lease
7.3 Sale and leaseback transactions
Chapter 8: Off-balance-sheet transactions
8.1 Debt factoring
8.2 Combined sale and repurchase agreements
8.3 Consignment stock arrangements
8.4 Pledged assets
8.5 Operating leasing arrangements
8.6 Disclosure requirements
Part I V: Public sector contracts
Chapter 9: Accounting for government grants and disclosure of government assistance
9.1 Accounting for grants
9.2 Grants related to assets
9.3 Grants related to income
9.4 Disclosure of government grants
chapter 10: Licenses
10.1 Accounting for licenses
10.2 Disclosure practice in relation to licenses
Parte V: Specific regulation for banks and financial organisations
Chapter 11: Disclosures in financial statements of Banks and building societies
11.1 Accounting policies
11.2 Income Statement and Balance Sheet
11.3 Specific contingencies and comminments
11.4 General banking risks
11.5 Assets pledged as security
Part VI: Differences PGC-NIC-FASB