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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
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