Students who have studied economics, ADE or business, must complete the course "Basic aspects of tax law and commercial law", in addition to the subject "Advanced accounting". Students who come from Law or double degrees, Law being one of them, must take the subjects "Basic accounting" and "Advanced accounting".

LEARNING OUTCOMES THAT THE STUDENT ACQUIRES Typically, the accounting and financial knowledge of students in careers related exclusively to the legal field is often insufficient for in-depth analysis of certain tax figures that require a solid understanding in such areas. For this reason, we believe it is appropriate that the first subjects to be taught in the Master's are subjects related to accounting and finance issues to ensure solid learning that results in a sufficient knowledge base to address the course.

Provisions Provisions (practical exercises) Practical Exercise - Accounting Cycle of a Company Recording and Valuation Standard 22 - Changes in accounting criteria, errors and accounting estimates and Practical Exercises Practical Exercise - Accounting Cycle of a company Recording and Valuation Standard 18 - Subsidies and Practical Exercises Practical Exercise - Accounting Cycle of a Company Valuation Standard and Valuation Register 2 - Property, Plant and Equipment Valuation Standard and Valuation Register 2 - Tangible Fixed Assets Valuation Standard and Valuation Register 2 - Property, Plant and Equipment (Practical Exercises) Practical Exercise - Accounting Cycle of a Company Valuation Standard and Recording System 7 - Non-current assets and disposal groups, held for sale Valuation Standard and Register 7 - Non-current assets and disposal groups, held for sale (Practical Exercises) Valuation Standard and Recording 5 and 6 - Intangible Assets and Practical Exercises. Practical Exercise - Accounting cycle of a company. Translated with www.DeepL.com/Translator (free version)

1. Critical reading of texts recommended by the subject teacher 2. Solving case studies, problems, etc. raised by the teacher individually or in a group 3. Presentation and discussion in class, under the moderation of the teacher, of topics related to the content of the subject, as well as practical cases The use of Artificial Intelligence tools will be allowed when so decided by the subject coordinator expressly in class. The teacher may eventually indicate a list of works and exercises that the student can perform using Artificial Intelligence tools, specifying how they should be used, and how the student should describe the use that has been made of them. If the use of Artificial Intelligence by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Regulation of the University Carlos III of Madrid of partial development of the Law 3/2022, of February 24, of university coexistence will be applied.