40292 - International Accounting Principles

Learning outcomes

To be able to prepare a financial statement according to International Accounting Standards (IAS-IFRS).

Course contents

The financial statement according to International Accounting Standards (IAS-IFRS):

-      purpose;

-      shemes;

-      general principles;

-      rules for evaluating the accounting items.

Readings/Bibliography

Savioli G. (2008), Principi contabili internazionali, Giuffré, Milano.

Teaching methods

Frontal lessons in classroom.

Assessment methods

Compulsory written exam.

Oral exam is possible only if  the written exam is sufficient (the mark must be not lower  than 18/30).

Teaching tools

Powerpoint presentations about topics of the lessons and further information will be available on the E-Learning web-site (http://www.moodle.unibo.it/course/view.php?id=159).

Office hours

See the website of Giuseppe Savioli