- Docente: Marco Maria Mattei
- Credits: 6
- SSD: ECON-06/A
- Language: English
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
International Management (cod. 6803)
Also valid for Second cycle degree programme (LM) in Applied Economics and Markets (cod. 6756)
Learning outcomes
By the end of this course students are able to: - understand the structure and items of the financial statement reports - comprehend the main financial accounting principles
Course contents
The INTERNATIONAL ACCOUNTING MODULE (30380) focuses on understanding financial reporting issues such as the acquisition of tangible and intangible assets, impairment and disposal of assets, etc. At the end of this module, students should have the comprehensive knowledge and understanding of financial reporting necessary to act as professional consultants or financial managers. Specifically, students will be able: (1) to understand the requirements of specific international accounting standards, (2) to understand how firms should apply the accounting standards’ requirements, and (3) to understand the effects of financial and non-financial reporting on the behaviour of managers, investors, and other stakeholders of multinational organizations.
Readings/Bibliography
Kieso, Weygandt, Warfield. Intermediate Accounting IFRS
Teaching methods
The main instructional approaches used in the course are:
- Lectures
- Group Work
Assessment methods
Course evaluation will be different depending on the non-compulsory participation in team-work assignment, as detailed in the following:
Students participating in team-work assignments:
Component Weight (%)
- Group project 30
- Paper Discussion 20
- Final Exam 50
Students who do not participate in team-work assignments:
- Component Weight (%)
- Final Exam (written test) 100
This is the assessment grid: (a) <18 insufficient; (b) 18-23 sufficient; (c) 24-27 average/good; (d) 28-30 very good; (e) 30 cum laude excellent/outstanding.
Teaching tools
Tools, platforms, or resources used during the course:
- Learning platform: Virtuale (virtuale.unibo.it) contains the slides and the team-work assignments
- Presentation software: PowerPoint
- Communication tools: Email; Teams; Forum on Virtuale
Office hours
See the website of Marco Maria Mattei