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40292 - International Accounting

Academic Year 2021/2022

                
                        Docente:
                        Marco Maria Mattei
                    
                        Credits:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Rimini
                        
                            Corso:
                            Second cycle degree programme (LM) in
                            Business Administration and Management (cod. 8842)

                            Teaching resources on Virtuale

Learning outcomes

The student gains the tools to understand the international dimension of accounting. The main reference is towards IFRS (International Financial Reporting Standards) issued by IASB. The student also takes into consideration the activity of the Italian Accounting Standards Setter and the American Financial Accounting Standards Board.

Course contents

Framework of IFRS. Objective of financial reporting. Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plant and equipment. Intangible assets.

Readings/Bibliography

IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 38.

M.M. Mattei, Comunicazione d'impresa, book-tax conformity e tax avoidance, FrancoAngeli, 2013 (Capitolo 1).

Teaching methods

Lectures and tutorials.

Assessment methods

Multiple-choice written test.

Office hours

See the website of Marco Maria Mattei

SDGs

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.