40292 - International Accounting Principles

Academic Year 2022/2023

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and management (cod. 9203)

Learning outcomes

The aim of the course is to provide knowledge related to international accounting standards aimed at the preparation of financial statements. At the end of the course, the student is able to read, understand and apply specific international accounting standards in the preparation of the financial statements and appreciate their impact on the economic and financial performance represented in this report.

Course contents

The course includes 30 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



Business combination

Financial instruments 

Positions in currencies

Liabilities funds

The taxes 


Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, II edizione, Giappichelli, Torino (escluded 7-11-13–20-22-23-24-25-28-29-30-31).

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

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