Educational guide
IDENTIFYING DATA							2017_18
Subject	INTERNATIONAL ACCOUNTING STANDARDS					Code	00512014
Study programme	GRADO EN COMERCIO INTERNACIONAL
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	FERNÁNDEZ SANTOS , YOLANDA				E-mail	yfers@unileon.es mbmorg@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA MORALA GÓMEZ , MARÍA BELEN
Web	http://
General description	This subject aims to provide students with a general overview of the process of international accounting harmonization with a special reference to the spanish case. Some International Accounting Standards (IAS) are also studied
Tribunales de Revisión	Tribunal titular Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ CUESTA , CARMEN Secretario DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR Vocal DIREC.Y ECONOMIA DE LA EMPRESA LAGO RODRIGUEZ , JULIO CESAR Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ FERNANDEZ , JOSE MIGUEL Secretario DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA Vocal DIREC.Y ECONOMIA DE LA EMPRESA RODRIGUEZ PEREZ , ALICIA

Competencias

Code
A6348
A6413
B787
C2

Learning aims

	Competences
	A6348	B787	C2
	A6348 A6413	B787	C2

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	26	39	65
Tutorship of group	9	11	20
Lecture	20	10	30
Mixed tests	1	9	10
Practical tests	4	21	25
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
Problem solving, classroom exercises	Classroom exercises will serve to put into practice the theoretical knowledge acquired through the lecture
Tutorship of group	Group tutorials will serve to solve the possible theoretical and practical questions that students may find and the monitoring of practical cases proposed to students in the development of the subject
Lecture	Theory sessions will be developed mainly through theoretical classes or lectures on the essential contents of the syllabus of the subject. The development of these classes will be done with a practical approach, making it easier the understanding of the accounting process

Personalized attention

Problem solving, classroom exercises

Description Students can attend individual tutorials in the schedule established by the teacher in order to clarify doubts and to help students with a better understanding of the class explanations

Assessment

	Description	Qualification
Mixed tests	Writing tests and / or short questions at the end of each Block	30%
Practical tests	A practice test at the end of the semester covering all the practical material studied in the subject	50%
Others	During the course, students, individual or group, will perform various theory and / or practical tests which will be graded with a maximum value of 0.5 points each one. In addition, attendance will be assessed with a maximum value of 1 point. However, the mark in this section would be able to achieve by the fulfillment of practical teaching innovation activities in the way and date indicated by the teacher	20%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Alonso Pérez, A. y Pousa Soto, R., 2000 Soluciones Contables PGC, CISS, Madrid, 2011 EMASP. COMPAÑÍA DE AUTORES, S.L. , Aplicación de las Normas Internacionales de Contabilidad, CISS, Madrid, 2006 KPMG INTERNATIONAL FINANCIAL REPORTING GROUP , Las NIIF comentadas. Guía Práctica de KPMG para comprender las Normas Internacionales de Información Financiera, Thomson Reuters Aranzadi, Madrid, 2009 Pulido Álvarez, A. , Las Normas Internacionales de Información Financiera (NIIF/NIC). Una visión actual , Ibergarceta Publicaciones, S.L. , Madrid, 2014 CAÑIBANO CALVO, L. y MORA ENGUÍDANOS, A. , Las Normas Internacionales de Información Financiera: Análisis y Aplicación, Cívitas., Madrid, 2006 ACCID , Normas Internacionales de Contabilidad, Gestión 2000, Madrid, 2005 MEMENTO DOSSIER FRANCIS LEFEBVRE , Normas Internacionales de Información Financiera. Normas Internacionales de Contabilidad. Desarrollo y Comentarios, , Madrid, 2010
Complementary

Recommendations

Subjects that it is recommended to have taken before

FINANCIAL ACCOUNTING / 00512001