- 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 21, 2022 to Oct 26, 2022
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 course includes 30 hours of lessons.
The application of international accounting standards in Italy
The Framework
The concept of fair value
Financial statements, supplementary information and application postulates
Intangible fixed assets
Tangible fixed assets
The leasing
Revenues
Inventories
Business combination
Financial instruments
Positions in currencies
Liabilities funds
The taxes
Readings/Bibliography
Quagli A. (2019), Gli standard dello Iasb nel sistema contabile italiano, II edizione, Giappichelli, Torino (escluded 7-11-13–20-22-23-24-25-28-29-30-31).
Full text of the IAS-IFRS international accounting standards specified in the programme.
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