Academic Year 2018/2019
- Docente: Marco Maria Mattei
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)
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
Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plan and equipment. Investment property. Intangible assets. Leases. Deffered Tax Liabilities and Assets. Goodwill and the preparation of consolidated financial statements.
Readings/Bibliography
OIC 11; OIC 12; Documento interpretativo all'OIC 12; IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 40; IAS 38; IAS 17; IAS 12.
Teaching methods
Lectures and tutorials.
Assessment methods
Written exam.
Office hours
See the website of Marco Maria Mattei