66957 - International Accounting Standards (IAS) and Consolidated Balance

Learning outcomes

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

Course contents

The financial statement according to International Accounting Standards (IAS-IFRS):
-      purpose;
-      schemes;
-      general principles;
-      rules for evaluating the accounting items.

Readings/Bibliography

The body of International accounting standards or I principi contabili internazionali, Giuseppe Savioli, Giuffrè, 2008, capp. 1, 2, 3, 4, 7, 9, 19, 28.
Il Bilancio consolidato secondo i principi contabili nazionalie internazionali, Silvia Gardini, Giuffrè, 2010, capp. 1, 2, 3, 4, 5, 7 or the material concerning the same topic on elearning platform.

Please, wait until the first class prior to buy your textbook.

Teaching methods

Classes and seminars.

Assessment methods

Grading will be based on a combination of written exam and in-class execrise by team.  The grading percentages are as follows:
- Written exam
- Team exercises.

In case of non-attending students, grading will be based only on written exam.

Students may prepare a homework on "Ethics, financial statements and international reporting standards". It will be assessed and students may obtain from 0 to 2 points (out of 30) that will be summed to the final performance. For further information see the programme (in detail) that will be published on e-learning platform.

Teaching tools

Powerpoint presentations and further information available on Moodle (https://elearning-cds.unibo.it/course/view.php?id=442).

Office hours

See the website of Rebecca Levy Orelli