40292 - International Accounting Principles

Learning outcomes

The objective of the course is to provide knowledge of international accounting standards for the preparation of financial statements. Upon completion of the course, students will be able to read, understand, and apply specific international accounting standards in the preparation of financial statements and appreciate their impact on the economic and financial performance represented in such reports.

Course contents

Preparation of financial statements according to IAS/IFRS international accounting standards.
Composition and presentation of financial statements according to IAS/IFRS international accounting standards.

Readings/Bibliography

IAS / IFRS

A. Incollingo, R. Macchioni, «Il bilancio secondo i principi contabili internazionali IAS/IFRS», Giappicchelli, 2023

Teaching methods

Classroom lectures.
Lessons are characterized by both theoretical and practical focus.
Learning activities will be conducted interactively to encourage student participation and growth.

Assessment methods

Written test.

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 point presentation

Office hours

See the website of Luca Dal Prato