Knowledge: - to analyze in detail several complex transactions which are of great relevance for organizations, related to both financial assets and liabilities and hedge operations. - to get a deep knowledge of the impact those transactions have on financial statements - to understand the impact accounting practice has on the wealth and revenues generated by a company Skills: - to develop the capacity to learn in an autonomous way, focusing especially on accuracy. - work in teams and interaction with experts of other areas - capacity to integrate knowledge acquired in other topics (especially Derivatives and Derivatives and Bonds) - interpretation of a series of complex transactions

- Financial Instruments: definition and classification - Accounting Regulation affecting financial instruments (IASB and Spanish Regulation) - Financial assets and liabilities: recognition and valuation - Financial derivatives: recognition and valuation - Accounting for transactions with financial instruments - Hedge accounting - Corporate reporting and financial instruments

This is a 6 ECTS course (25 hours of work per credit). The assignments required are: A) Reading and studying the teaching material (individual work- 62 hours)by which the student should acquire the required theoretical knowledge that will be evaluated. B) Solving cases and exercises (both individual and team work: 60 hours, where students will apply the theoretical knowledge. C) Discussion of cases (class work- 28 hours). This activity will allow students to develop critical thinking, oral and discussion skills. Throughout the course at least two sessions of collective tutorials will be organized.