- Docente: Lorenzo Dal Maso
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Business Administration (cod. 0897)
Learning outcomes
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.
Course contents
The INTERNATIONAL ACCOUNTING MODULE (30380) focuses on understanding financial reporting issues such as business combinations, impairment and disposal of assets, consolidation, 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 organisations.
Readings/Bibliography
DE. Kieso, JJ. Weygandt, TD. Warfield, Intermediate Accounting IFRS, 4th Ed, 2020.
Assessment methods
The final grade for this course is based on a final written exam and a group project as described in the syllabus.
Office hours
See the website of Lorenzo Dal Maso