| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Finances and Accounting |
 Subjects |
| CONSOLIDATION OF FINANCIAL STATEMENTS |
| Learning outcomes |
| IDENTIFYING DATA | 2023_24 |
| Subject | CONSOLIDATION OF FINANCIAL STATEMENTS | Code | 16204212 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Optional | Third | 2Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Type A | Code | Learning outcomes |
| A2 |
Distinguish relevant information for Interpreting consolidated balance sheets. | |
| A3 |
Understand the characteristics of groups of companies and their accounting implications. Create consolidated balance sheets. | |
| Type B | Code | Learning outcomes |
| B2 |
Collect the information they need so that they can solve problems using data and not subjective opinion, and subjecting the information at their disposal to logical analysis. Understand problems and be able to break them down into manageable parts. Find appropriate solutions. | |
| Type C | Code | Learning outcomes |
| C3 |
Locate and access information effectively and efficiently. Have a full understanding of the economic, legal, social and ethical implications of accessing and using information. | |
| C4 |
Produce well-structured, clear and rich written texts |
