40292 - International Accounting

Learning outcomes

At the end of the course the student knows how the most common transactions are represented in the financial statements according to international accounting standards (IAS / IFRS); knows the techniques for preparing the consolidated financial statements according to Italian and international accounting standards; knows how to prepare consolidated accounting documents.

Course contents

The course includes 40 hours of lessons.

The application of international accounting standards in Italy

The Framework

The concept of fair value

Financial statements, supplementary information and application postulates

Intangible fixed assets

Tangible fixed assets

The leasing

Revenues

Inventories

Financial instruments

Remuneration of staff

Positions in currencies

Liabilities funds

The taxes

The transition to international accounting standards

The discipline of the IAS reserves in the Italian context

The concept of control and the consolidated financial statements

Readings/Bibliography

Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, II edizione, Giappichelli, Torino (escluded 7-11-13–24- 28-29-31).

Full text of the IAS-IFRS international accounting standards specified in the programme.

Full text OIC 11, OIC 12 e OIC 17

 

Teaching methods

Lectures in the classroom.


The lessons are characterized by both a theoretical and operational cut.


The educational activities will be carried out in interactive mode, to stimulate the participation of students and their growth.

Assessment methods

Written test.

The exam method indicated is already confirmed in the period of mixed teaching or exclusively online.
Any online  written test will take place through EOL, with video surveillance on Zoom.
In order for the written test to be passed, it is necessary that the student demonstrates that he has achieved sufficient knowledge of all the parts of the program included in the test itself.

Voting graduation grid:

18-23: sufficient preparation and analysis skills but related to a limited number of topics addressed in the course, use of an overall correct language;
24-27: technically adequate preparation but with some limitations with respect to the topics covered, good analytical skills, even if not particularly articulated, expressed in a correct language;

28-30: excellent knowledge of a large number of topics addressed in the course, good analysis and criticism skills, mastery of specific terminology;
30L: excellent knowledge and very thorough and exhaustive of the topics addressed in the course, ability to critical analysis and link, mastery of specific terminology.

Teaching tools

Power points presentation

Office hours

See the website of Giorgio Rusticali