Understand better the International Financial Reporting Standards (IFRS)


Start of classes:
19 May 2021
End of program:
22 June 2021
Tuition fees:
to be determined

Nowadays all the important companies are obliged to use the IFRS when elaborating on the Financial Statements and recording their operations in the accounting system. So, to know how to use these standards and understand the main differences between the local GAAP and the US GAAP.

This course helps the students to understand better some specific IFRS and also the procedures to approve every standard. All the study will be carried out using exercises and cases to link the theory to real situations when recording entries in the accounting system.

What will you learn in this course?

The main objectives are to understand better the IFRS and how these standards are used in real situations and the main differences with other standards like the US GAAP. 

Who is it for?

CFO, Accountants, Investors, Financial entities employees.


  1. IAS 19 Employee Benefits
  2. IFRS 3 Business Combinations
  3. IAS 27 Separate Financial Statements
  4. IAS 28 Investments in Associates and Joint Ventures
  5. IAS 21 The Effects of Changes in Foreign Exchange Rates
  6. IAS 24 Related Party Disclosures
  7. IAS 20 Accounting for Government Grants and Disclosure
  8. IFRS 10 Consolidated Financial Statements
  9. IFRS 11 Joint Arrangements
  10. IFRS 12 Disclosure of Interests in Other Entities
  11. IFRS 9 Financial Instruments
  12. IAS 29 Financial Reporting in Hyperinflationary Economies
  13. IFRS 1 First-time Adoption of International Financial Reporting Standards.


The program's learning methodology is based on the eCampus. The eCampus is the Barcelona School of Management's intranet and will be the central core for the monitoring of this program.
Instructions for how to find the Module Materials on the eCampus are provided below:

  • Study materials:
    • Teaching Units: here you will find the teaching material for each module, i.e. the program's compulsory content.
    • Access to the different teaching units will be opened up gradually, as the course calendar progresses.
  • Activities:
    • Debates: throughout the program, the program's management may propose the debate topics it deems necessary to improve the participants' knowledge.
    • Participants are encouraged to actively take part in the DISCUSSION FORUM when it is open.
    • Published contributions must be strictly related to the Module and will be taken into account for the final evaluation.


Quico Marin

PhD in Economics and Business from Universitat Rovira i Virgili. Master in Strategic Business Management from Rovira i Virgili University. Adjunct professor at Pompeu Fabra University.
He also is professor at BSM, he has a Bachelor in Business Management and Administration, and a Bachelor in Economics from Pompeu Fabra University. He also has a Master in Financial Management and Accounting from Pompeu Fabra University.