Annex. Plan of Study for Degree in Accounting and Management

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^ The 12 ROSC areas are data transparency, fiscal transparency, monetary and financial policy transparency, banking supervision, securities, insurance, payment systems, anti-money laundering and combating financial terrorism, corporate governance, accounting, auditing, and insolvency and creditor rights.

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^ www.worldbank.org/ifa/rocs_aa.html

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^ IFRS are issued by the IASB, an independent accounting standard-setter based in London, United Kingdom. In April 2001, the IASB announced that it would adopt all of the International Accounting Standards (IAS) issued by the IASC^. In this report, the term IFRS also refers to IAS.

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^ ISA are issued by the IAASB of the IFAC.

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^ Decree Law 5/2008 establishes the system for accounting normalization and financial reporting. Decree Law 43/2008 establishes the National Committee for Accounting Normalization. Circular 49/2008 details the codes of accounts of the system for accounting normalization and financial reporting. Normative Dispatch 1/2008 to 26/2008 detail adopted IAS and IFRS.

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^ Public interest entities are defined by the nature of their business, size, and number of employees; or by their corporate status by virtue of their range of stakeholders. Examples may include listed companies, banks and similar financial institutions, insurance companies, and large enterprises. To be considered a public interest entity, the large enterprises may be defined as individual enterprises and groups of enterprise that meet any two of the following three thresholds: (a) total number of employees exceeding [a number to be decided in consultation with the country stakeholders]; (b) total assets on the Statement of Financial Position exceeding [amount to be decided in consultation with stakeholders]; and (c) total turnover exceeding [amount to be decided in consultation with stakeholders].

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