To be able to apply the requirements of commercial and accounting regulation regarding the elaboration and disclosure of financial-accounting reporting by companies.
To be able to design and to present the reporting structure of the annual accounts and other reports used by companies.
To be able to implement) the principles required by Spanish law when preparing the annual accounts.
To be able to describe and differentiate the meaning of the different items that are included in each annual account from the perspective of the evaluation of the economic-financial situation of the company.
Financial Statements is a compulsory subject taught in the second term of the second year of the Degree in Business Administration.
Financial Statements is taught once the students have completed two six-month accounting subjects, its basic objective being to study the contents, requisites, objectives and meaning of business accounting information, especially that included in the annual accounts.