Resolution Of March 19, 2015, Of The University Of Las Palmas De Gran Canaria, By Published Curriculum Of Master In Accounting, Auditing And Business Taxation.

Original Language Title: Resolución de 19 de marzo de 2015, de la Universidad de Las Palmas de Gran Canaria, por la que se publica el plan de estudios de Máster en Contabilidad, Auditoría y Fiscalidad Empresarial.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-3701

Obtained the verification of the plan of studies by the Council of universities, prior report favorable of the Agency national of evaluation of the quality and accreditation, as well as the authorization of the community autonomous of Canary, and established the character official of the title by agreement of the Council of Ministers of 17 of January of 2014 (published in the BOE of 7 of February) , This Chancellor, in accordance with the provisions of article 35 of the organic law 6/2001 of universities, in the wording given by the organic law 4/2007, resolved to publish the curriculum leading to the degree of Master in accounting, auditing and business taxation by the University of Las Palmas de Gran Canaria.

Las Palmas de Gran Canaria, 19 March 2015.-El Rector, Jose Regidor García.

ANNEX I curriculum leading to the title: Master's degree in accounting, auditing and taxation business verification date: December 11, 2013.

Date agreement Council of Ministers: 17 of January of 2014.

BOE publication date: February 7, 2014.

1. branch of knowledge: Sciences social and legal.

2. academic and research nature.

3. distribution of curriculum in European Credit Transfer and Accumulation System (ECTS), by type of course and specialty: type of subjects. Specializing in audit and specialist tax advice and financial ECTS obligatory 33 electives 12 practices external 9 work end of Master specialty in financial management and banking 6 credits total 60 kinds of subjects. Specialty in research in accounting and finance ECTS obligatory 33 elective 21 work end of Master specialty in research 6 credits total 60 4. Content of the plan of studies: course semester Specialty subject character ECTS 1 first.





Common.





Economic and financial analysis and consolidation of financial statements.





Mandatory.





6






1





Primero.





Sectorial accounting and international financial reporting standards.





Mandatory.





6






1





Primero.





Audit of accounts I.





Mandatory.





6






1





Primero.





Insolvency accounting and business combinations.





Mandatory.





3






1





Primero.





Valuation of companies.





Mandatory.





6






1





Primero.





English for accounting & finance.





Mandatory.





3






1





Primero.





Accounting for the address.





Mandatory.





3






1





Primero.





Audit.





Audit of accounts II.





Optional.





6






1





Segundo.





Audit of accounts III.





Optional.





6






1





Segundo.





Internship with guidance on auditing.





Optional.





9 (1) (first/second.





End of Master work with vocational guidance.





Mandatory.





6






1





Primero.





Fiscal and financial advice.





Corporate tax planning.





Optional.





3






1





Primero.





Mathematical top financial.





Optional.





3






1





Segundo.





Accounting and business taxation.





Optional.





6 (1) (first/second.





Master thesis with vocational guidance.





Mandatory.





6






1





Segundo.





Internship with guidance on tax and financial advice.





Optional.





9






1





Primero.





Research in accounting and finance.





New trends in research in accounting and finance.





Optional.





6






1





Segundo.





Advanced statistical techniques.





Optional.





6






1





Segundo.





Methodology of empirical research in accounting and finance.





Optional.





3 1 first / second.





End of Master work with research orientation.





Mandatory.





6






1





Segundo.





Period of initiation to research.





Optional.





6





5. Remarks: 1) the detailed information can be found in the BOULPGC and on the website of the University: http://www.ulpgc.es/, in the Estudios-masteres link.

(2) as a requirement to access the student has credit equivalent to level B1 in English of the common European framework of reference for languages.

((3) qualifications with access to the Master preference are in this order: to) degree or degree in administration and business management.

(b) degree or degree in economics and a degree in tourism.

(c) degree or degree in law and Industrial Engineering (preferably with the specialty of organization). These cases require the student accredit University knowledge in financial accounting and cost. In the case that the student does not possess this knowledge must be the following Add-ons training grade administration and mangement of the ULPGC: course semester course character ECTS 1 first.





Introduction to accounting.





Mandatory.





6






1





Segundo.





Financial accounting.





Mandatory.





6






1





Segundo.





Management accounting.





Mandatory.





6