Master the regulatory structure of the International Financial Reporting Standards system thanks to a program that will give you the keys to be part of the vanguard in this area”

Why Study at TECH?

TECH is the world's largest 100% online business school. It is an elite business school, with a model based on the highest academic standards. A world-class center for intensive managerial skills education.   

TECH is a university at the forefront of technology, and puts all its resources at the student's disposal to help them achieve entrepreneurial success”

At TECH Global University

Innovation

The university offers an online learning model that balances the latest educational technology with the most rigorous teaching methods. A unique method with the highest international recognition that will provide students with the keys to develop in a rapidly-evolving world, where innovation must be every entrepreneur’s focus.

"Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system. 

The Highest Standards

Admissions criteria at TECH are not economic. Students don't need to make a large investment to study at this university. However, in order to obtain a qualification from TECH, the student's intelligence and ability will be tested to their limits. The institution's academic standards are exceptionally high...  

95% of TECH students successfully complete their studies.

Networking

Professionals from countries all over the world attend TECH, allowing students to establish a large network of contacts that may prove useful to them in the future.  

100,000+ executives prepared each year, 200+ different nationalities.

Empowerment

Students will grow hand in hand with the best companies and highly regarded and influential professionals. TECH has developed strategic partnerships and a valuable network of contacts with major economic players in 7 continents.  

500+ collaborative agreements with leading companies.

Talent

This program is a unique initiative to allow students to showcase their talent in the business world. An opportunity that will allow them to voice their concerns and share their business vision. 

After completing this program, TECH helps students show the world their talent. 

Multicultural Context

While studying at TECH, students will enjoy a unique experience. Study in a multicultural context. In a program with a global vision, through which students can learn about the operating methods in different parts of the world, and gather the latest information that best adapts to their business idea. 

TECH students represent more than 200 different nationalities.  

Learn with the best

In the classroom, TECH’s teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering a quality specialization that will allow students to advance in their career and stand out in the business world. 

Teachers representing 20 different nationalities. 

TECH strives for excellence and, to this end, boasts a series of characteristics that make this university unique:   

Analysis

TECH explores the student’s critical side, their ability to question things, their problem-solving skills, as well as their interpersonal skills.  

Academic Excellence

TECH offers students the best online learning methodology. The university combines the Relearning methodology (the most internationally recognized postgraduate learning methodology) with Harvard Business School case studies. A complex balance of traditional and state-of-the-art methods, within the most demanding academic framework.   

TECH is the world’s largest online university. It currently boasts a portfolio of more than 10,000 university postgraduate programs. And in today's new economy, volume + technology = a ground-breaking price. This way, TECH ensures that studying is not as expensive for students as it would be at another university.   

At TECH, you will have access to the most rigorous and up-to-date case analyses in academia” 

The Postgraduate diploma in Global Economic Structure has been developed by a team of teachers versed in the area that endorses the contents of the syllabus and guarantees the correct instruction of the specialists. It is a program with great flexibility as it is taught through a 100% online modality. This, together with the audiovisual contents in different formats and the Relearning methodology, make the program adaptable to the personal and professional needs of the students.

Master the obligations of companies in accounting matters and their legal implications to act in the business and financial environment with all the guarantees”

Syllabus

The Postgraduate diploma in Global Economic Structure of TECH Global University is a comprehensive program aimed at expanding the financial skills of graduates in Economics, Accounting and Finance, among other degrees. One of the objectives of the program is the study of International Finance and Taxation, as well as the International Economic Organizations that play a leading role in the evolution of international politics and economics.

To achieve this, TECH Global University teaches this subject through theoretical and practical exercises that are focused on practice, so that specialists can apply them in the real financial scenario. With this in mind, the University has adopted the most innovative methodology to facilitate and guarantee the financial training of students in the shortest possible time and in the most accessible way.

In just 6 months, experts in economics will delve into the obligations of companies in accounting, financial instruments and assets (IAS32), foreign currency transactions, mechanisms to avoid double taxation, tax havens and their laws, as well as the structure and intervention of International Economic Organizations, such as the World Bank, the International Monetary Fund, the United Nations and international investment agencies, among other issues.

In addition, TECH Global University uses the Relearning methodology so that students can assimilate all the knowledge and current economic tools without having to invest long hours of study. Likewise, its 100% online modality offers the possibility of adapting the study to the personal and professional needs of the students, whatever their time availability.

This Postgraduate diploma takes place over 6 months and is divided into 3 modules:

Module 1. International Accounting
Module 2. International Taxation
Module 3. International Economic Organizations

Where, When and How is it Taught?

TECH offers the possibility of developing this Postgraduate diploma in Global Economic Structure completely online. Throughout the 6 months of the educational program, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time.

Module 1. International Accounting

1.1. Introduction to International Accounting, Finance and Taxation. The International Financial Reporting Standards System

1.1.1. Description and Historical Evolution of the Main Institutions Responsible for the Development of the First International Accounting Reporting Standards
1.1.2. Objective of International Financial Reporting Standards
1.1.3. Description of the International Financial Reporting Standards System

1.2. Corporate Accounting Obligations

1.2.1. General Accounting Plan
1.2.2. Legal Implications in Accounting Matters for Companies in the Conduct of their Businesses
1.2.3. Reports, Documents and Procedures that Must Be Complyed With During the Fiscal Year

1.3. Property, Plant and Equipment, Investment Property and Non-Current Assets Held for Sale

1.3.1. Classification and Valuation of Property, Plant and Equipment
1.3.2. Real Estate Investments

1.3.2.1. Real Estate Investments in Land and Natural Assets
1.3.2.2. Real Estate Investments in Buildings

1.3.3. Non-Current Assets Held for Sale

1.4. International Accounting Standards Intangible Assets (IAS38)

1.4.1. IAS38 Concepts and Definitions for Intangible Fixed Assets

1.4.1.1. Criteria for Recognition of Intangible Fixed Assets

1.4.2. Standards Applicable to Intangible Fixed Assets
1.4.3. Control and Benefits of Intangible Fixed Assets

1.5. Leases (IAS17)

1.5.1. Conceptual Definition
1.5.2. Financial Leasing
1.5.3. Non-Cancellable Leases

1.6. Value Added Tax. Concept, Regulation, Marginal Rates and Accounting Records

1.6.1. Conceptual Definition and Economic Justification
1.6.2. Forms of Application in the Economy
1.6.3. VAT Regulations
1.6.4. VAT Calculation
1.6.5. VAT in Accounting

1.7. Financial Instruments and Financial Assets (IAS32)

1.7.1. Conceptual Definition of Financial Instrument
1.7.2. Definition of Financial Asset and Its Different Classifications
1.7.3. Methodology and Applications of Financial Assets

1.8. Financial Instruments and Financial Liabilities

1.8.1. Definition of Financial Liabilities
1.8.2. Types of Financial Liabilities
1.8.3. Methodology and Applications of Financial Liabilities

1.9. Foreign Currency Transactions

1.9.1. Concepts and Definitions of Foreign Currency Transactions
1.9.2. International Transactions
1.9.3. Analysis of Types of Foreign Currency Transactions

1.10. Income Taxes

1.10.1. Corporate Income Tax
1.10.2. Accounts Relating to Income Tax
1.10.3. Distribution of Tax Income over Several Years

Module 2. International Taxation

2.1. Sources and Basic Concepts

2.1.1. Regulations
2.1.2. Tax Information Exchange Agreements between Countries
2.1.3. Tax Residency

2.1.3.1. Definition
2.1.3.2. Application

2.1.4. Attribution of Income Regime
2.1.5. Taxable Events and Exemptions

2.2. Taxation of Non-Residents in Accordance with Domestic Law

2.2.1. Income from the Activity Generated During the Stay in Latin America
2.2.2. Income from the Activity Generated without the Permanent Establishment in Latin America
2.2.3. Entities under the Income Attribution Regime

2.3. Taxation of Income under Double Taxation Conventions

2.3.1. Objective
2.3.2. Definitions
2.3.3. Method for the Avoidance of International Double Taxation

2.4. Double Taxation Avoidance Mechanisms

2.4.1. Procedure for Unilateral Action by the Tax Law
2.4.2. International Mechanisms
2.4.3. International Tax Law Rules

2.5. Personal Elements and Formal Aspects of Non-Residents' Income Tax

2.5.1. Introduction
2.5.2. Obligations
2.5.3. Reporting Standards

2.6. Expatriate and Impatriate Regime

2.6.1. Definition
2.6.2. Type of Regime
2.6.3. Reporting Standards
2.6.4. Application Deadlines
2.6.5. Changes in Residence
2.6.6. Taxpayers Residing in Other Latin American Countries

2.7. Tax Havens

2.7.1. Definition
2.7.2. Types
2.7.3. Non-Taxable Countries
2.7.4. Countries with Effective Exchange of Tax Information

2.8. Corporate Income Tax Law in Tax Havens

2.8.1. Effects on Companies Operating in Tax Havens
2.8.2. Procedure for Action
2.8.3. Transparency of Information as a Declaration of Good Practice

2.9. Law on Personal Income Tax in Tax Havens

2.9.1. Effects on Individuals and Natural Persons operating in Tax Havens
2.9.2. Procedure for Action
2.9.3. Transparency of Information as a Declaration of Good Practice

2.10. Non-Residents Income Tax Law in Tax Havens

2.10.1. Effects on Non-Residents Operating in Tax Havens
2.10.2. Procedure for Action
2.10.3. Transparency of Information as a Declaration of Good Practice

Module 3. International Economic Organizations

3.1. Introduction to International Economic Organizations

3.1.1. Developments in International Politics and Economics
3.1.2. Creation of the IEOs Features
3.1.3. Background of the IEOs

3.2. The International Monetary Fund (IMF) and the Bretton Woods system

3.2.1. History of the IMF
3.2.2. Services and Policies of the IMF
3.2.3. Institutional System and Operation

3.3. The World Bank Group (WB), Financial Support for Reducing Poverty

3.3.1. International Bank for Reconstruction and Development (IBRD)
3.3.2. International Development Association (IDA)
3.3.3. International Finance Corporation
3.3.4. Multilateral Investment Guarantee Organization
3.3.5. International Centre for the Settlement of Investment Disputes (ICSID)

3.4. Regional Banks and Development Aid

3.4.1. Regional Development Banks
3.4.2. Inter-American Development Bank (IDB)
3.4.3. African Development Bank (AfDB)
3.4.4. Asian Development Bank (AsDB)

3.5. The United Nations (UN). Economic and Trade Cooperation for Development

3.5.1. Introduction and Historical Summary
3.5.2. United Nations Cooperation Programs

3.5.2.1. UNCTAD
3.5.2.2. The United Nations Development Program (UNDP)

3.5.3. World Tourism Organization

3.6. The International Trading System I. The World Trade Organization (WTO)

3.6.1. From GATT to the WTO
3.6.2. Institutional System of the WTO
3.6.3. Dispute Settlement System
3.6.4. Substantive Law

3.6.4.1. Agreements on Goods and Services
3.6.4.2. Intellectual Property Agreements

3.6.5. WTO Disabilities

3.7. The International Trading System II. General Agreement on Tariffs and Trade (GATT)

3.7.1. Introduction and Main Characteristics
3.7.2. Incorporation and Adaptation of the Different Countries to the GATT
3.7.3. Functioning and Applications of GATT

3.8. The Organisation for Economic Co-operation and Development (OECD). Main Programs and Areas of Action

3.8.1. Institutional System
3.8.2. Main Programs and Lines of Action
3.8.3. Organizational Structure and OECD Countries

3.9. International Investment Organizations

3.9.1. Agreements for the Promotion and Reciprocal Protection of Investments (APRPI)
3.9.2. European Energy Charter Treaty
3.9.3. Multilateral Investment Guarantee Agency (MIGA)
3.9.4. Human Rights and Environmental Protection

3.10. Regional economic integration initiatives

3.10.1. The European Union
3.10.2. Regional Economic Integration in America
3.10.3. Reach to Other Countries

Boost your professional career by expanding your knowledge of Regional Economic Integration initiatives”