Checking date: 21/04/2023

Course: 2023/2024

Accounting for financial instruments
Bachelor in Finance and Accounting (Study Plan 2018) (Plan: 399 - Estudio: 201)

Coordinating teacher: GARCIA LARA, JUAN MANUEL

Department assigned to the subject: Business Administration Department

Type: Electives
ECTS Credits: 6.0 ECTS


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
Skills and learning outcomes
Description of contents: programme
- 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
Learning activities and methodology
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 (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.
Assessment System
  • % end-of-term-examination 50
  • % of continuous assessment (assigments, laboratory, practicals...) 50
Calendar of Continuous assessment
Basic Bibliography
  • IASB. NIC/IAS 32. IASB . 2012
  • IASB. NIC/IAS 39. IASB. 2003
  • IASB. NIC/IFRS 9. IASB. 2014
  • IASB. NIC/IFRS 7. IASB. 2012

The course syllabus may change due academic events or other reasons.