40292 - International Accounting

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Decent work and economic growth

Academic Year 2021/2022

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

Framework of IFRS. Objective of financial reporting. Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plant and equipment. Intangible assets.


IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 38.

M.M. Mattei, Comunicazione d'impresa, book-tax conformity e tax avoidance, FrancoAngeli, 2013 (Capitolo 1).

Teaching methods

Lectures and tutorials.

Assessment methods

Multiple-choice written test.

Office hours

See the website of Marco Maria Mattei