- Docente: Rebecca Levy Orelli
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Forli
- Corso: Second cycle degree programme (LM) in ECONOMICS AND BUSINESS ADMINISTRATION (cod. 0906)
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
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 moodle
platform.
Teaching methods
Classes and seminars.
Assessment methods
Written examination.
Teaching tools
Powerpoint presentations and further information available on Moodle (www.moodle.unibo.it/course/view.php?id=492).
Office hours
See the website of Rebecca Levy Orelli