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Postgraduate Course in Financial Accounting

Program curriculum and final degree

Program Curriculum

  1. Spanish accounting regulations
    • Regulatory framework for accounting in Spain
    • Recent developments
    • ICAC consultations
  2. International regulations on Financial Information (IFRS)
    • IFRS Regulations Regulatory framework
    • Recent developments and projects
    • Adoption in Spain
    • Differences between the IRFS and USGAAP
  3. Consolidation of financial statements
    • Consolidation and regulations on the formulation of consolidated accounts
    • Stages of consolidation
    • Methods of consolidation
    • Rules for formulating annual consolidated accounts
  4. Auditing
    • Principles and rules of auditing
    • Auditing procedures
    • Auditing reports
    • ICAC (Spanish Institute of Accounting and Auditing of Accounts) sanction procedures
  5. Execution of audit task

 

*The information contained herein may be subject to changes.

Final Degree

Postgraduate programme in Financial Accounting, issued by Pompeu Fabra University.

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