30380 - INTERNATIONAL ACCOUNTING

Anno Accademico 2019/2020

  • Docente: Luca Baccolini
  • Crediti formativi: 6
  • SSD: SECS-P/07
  • Lingua di insegnamento: Inglese
  • Modalità didattica: Convenzionale - Lezioni in presenza
  • Campus: Bologna
  • Corso: Laurea Magistrale in Direzione aziendale (cod. 0897)

Conoscenze e abilità da conseguire

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.

Contenuti

Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The book keeping process. The book keeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plan and equipment. Investment property. Intangible assets. Leases.

Testi/Bibliografia

IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 40; IAS 38; IAS 17; IAS 36

Metodi didattici

Lectures, tutorials and group works.

Modalità di verifica e valutazione dell'apprendimento

Group assignments and written test.

Orario di ricevimento

Consulta il sito web di Luca Baccolini

SDGs

Lavoro dignitoso e crescita economica

L'insegnamento contribuisce al perseguimento degli Obiettivi di Sviluppo Sostenibile dell'Agenda 2030 dell'ONU.