- Docente: Giorgio Rusticali
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and management (cod. 9203)
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from Sep 18, 2023 to Oct 18, 2023
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 Conceptual Framework fo Financial Reporting
IAS 1
Property, plant and equipment
Intangible assets
Shareholdings and joint control agreements
Financial assets and liabilities
Inventories
Trade receivables and payables and other receivables and payables
Current taxes, deferred taxes and advance taxes
Cash and cash equivalents
The components of equity
Provisions for risks and charges
Non-current assets held for sale are discontinued operations
Readings/Bibliography
Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, II edizione, Giappichelli, Torino (con esclusione dei capitoli 7-11-13–20-21-22-23-24-25-28-29-30-31-32-34-35-36).
Or: SOTTORIVA C., Il financial reporting secondo i principi contabili internazionali , McGrawHill, 2022 (con esclusione dei capitoli 4-6-10-14-16-17-18-19-20).
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