- Docente: Cristina Gianfelici
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: First cycle degree programme (L) in Economics and business (cod. 9202)
Learning outcomes
To be able to read, understand and prepare selected parts of an annual financial statement according to International Accounting 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
- IASs-IFRSs available on the e-learning platform;
- Savioli G. (2008), I principi contabili internazionali, Giuffrè, Milano;
- Teaching materials.
Teaching methods
Lessons will be held in Italian. The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.
Assessment methods
Compulsory written exam (two mid-term exams or one total 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