- Docente: Cristina Gianfelici
- 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)
Learning outcomes
To be able to read, understand and prepare selected parts of an annual financial statement according to International Accouting Standards (IASs-IFRSs).
Course contents
The annual financial statement according to International Accounting Standards (IASs-IFRSs):
- purpose;
- framework and general principles;
- schemes;
- rules for evaluating selected accounting items,
Readings/Bibliography
- Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, II Edition, Giappichelli, Torino, chapters 1, 2, 4, 5, 8, 9, 10, 12, 14, 16, 17, 19, 22, 23, 25, 26, 27.
- IASs-IFRSs available on the e-learning platform;
- Teaching materials.
Teaching methods
Lessons will be held in Italian. The pedagogical approach is based on a compination of lectures, exercises, discussion questions and case studies.
Assessment methods
Compulsory written exam.
Teaching tools
Slides, exercises, cases, notes and other teaching materials available on the e-learning platform.
Office hours
See the website of Cristina Gianfelici