Postgraduate Course in Financial Accounting (blended learning)

Program curriculum and final degree

Program Curriculum


1. New trends in accounting and International Financial Reporting Standards

  • Critical vision and a comparative international approach to accounting regulations (Spanish Reporting Standards and International Financial Reporting Standards).
  • Comparison with the Generally Accepted Accounting Principles US GAAP.
  • Review of most recent research in spanish accounting and international accounting.
  • Analysis of the latest trends and repercussions for the company.

2. Consolidation of financial statements. Advanced level

  • Accounting requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.
  • Comparison with International Financial Reporting Standards.
  • Review of most recent research in consolidated financial statement.

3. Auditing. Advanced level

  • Auditing principles, norms and procedures.
  • Critical vision and a comparative international approach to auditing regulations.
  • Internal auditing and internal control.
  • Comparison with International Standards on Auditing.
  • Review of the most recent research in auditing.
  • Responsibilities and functions of the independent auditor.


*The information contained herein may be subject to changes.

Final Degree

Postgraduate programme in financial accounting, issued by Pompeu Fabra University.