Advanced financial accounting (NIIF) is developed under an international approach, taking into account the International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) and adopted by the European Union, but without neglecting of the Spanish accounting model. The objective is to analyse the consequences of different criteria for recognition, rating and presentation of the asset items, the presentation and preparation of financial statements and the regulation of the accounting system.

Accounting for non-profit entities and the public sector: aims to study what these entities and public sector are. The evolution and current perception of Social Economy. The economic and legal environment of public accounting, as well as the evolution and current perception of the same. The budget system in Spain and the principles that govern the budget, structure, cycle and execution. The General Public Accounting Plan (PGCP) and the Regulations for adaptation to the General Accounting Plan for nonprofit entities. Area of application and recipients of the accounting information. Structure and accounting principles. Functional scheme and relationships between accounts. Definitions and accounting relationships. Preparation of Annual accounts.

Accounting for corporate transactions and bankruptcy proceedings: explains the relationship between accounting regulations and company law, dealing with the key aspects related to financial instruments, both of heritage and debt. In this way, continuous references to commercial law topics are studied related to increased and reduced capital, business in own shares, as well as the issuance and repayment of loans, with particular reference to convertible loans.

Rating and business combinations: shows the different models for rating companies. The aims of rating are multiple, including strategic decision making about continuity, merger, acquisition, division, business liquidation, purchase-sale of businesses, acquisition of companies by employees or directors, own or external, etc. The second part is intended to study corporate transactions such as acquisitions, mergers, divisions with a great legal and commercial implication, bringing closer to the student national and international regulations.

Financial instruments and coverage of risks: deals with the different categories of financial instruments, as well as its accounting according to the existing national and international regulations, and takes into account the opportunities and instruments offered by the main platforms of globalisation of financial activity: currency markets, of derivate instruments, etc., all of which carry risks as a consequence of the inherent volatility of capital markets. The possibilities that offer such markets and the treatment of the risks are the objectives of this subject matter.

Auditing: regulations, ethics, planning, risk management and internal control, presents company law and the regulations that regulate the auditing activity. On the basis of Community Regulations, and with particular reference to the VIII Board of Directors, it will be analysed the adaptation and legal development that have been carried out in our country. Also students will be introduced in the phases that compose the process of external auditing or annual accounts and in the importance that for the planning of the auditing have the processes of internal control.

New technologies and corporate information: analyses the evolution of the model of traditional communication of information among companies and users of financial information, identifying the consequences of the policy on financial disclosure. It defines the nature and characteristics of digital financial information, examining the practices used by companies and the regulatory environment of such information, and analyses the levels of corporate disclosure on the websites of the companies. It analyses the XBRL taxonomies developed in the field of accounting information, proposing and developing methodologies for the certification and auditing of digital corporate information. It also addresses the concept of corporate social responsibility (RSC) and the manifestation of voluntary information about the company contribution to the improvement of society and environment.