- Docente: Marco Maria Mattei
- Crediti formativi: 6
- SSD: ECON-06/A
- Lingua di insegnamento: Inglese
- Modalità didattica: Lezioni in presenza (totalmente o parzialmente)
- Campus: Bologna
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Corso:
Laurea Magistrale in
Applied Economics and Markets (cod. 6756)
Valido anche per Laurea Magistrale in International Management (cod. 6803)
Conoscenze e abilità da conseguire
The course focuses on understanding financial reporting issues such as the acquisition of tangible and intangible assets, impairment and disposal of assets, etc. At the end of this module, students should have the comprehensive knowledge and understanding of financial reporting necessary to act as professional consultants or financial managers. Specifically, students will be able: (1) to understand the requirements of specific international accounting standards, (2) to understand how firms should apply the accounting standards’ requirements, and (3) to understand the effects of financial and non-financial reporting on the behaviour of managers, investors, and other stakeholders of multinational organizations.
Contenuti
The INTERNATIONAL ACCOUNTING MODULE (30380) focuses on understanding financial reporting issues such as the acquisition of tangible and intangible assets, impairment and disposal of assets, etc. At the end of this module, students should have the comprehensive knowledge and understanding of financial reporting necessary to act as professional consultants or financial managers. Specifically, students will be able: (1) to understand the requirements of specific international accounting standards, (2) to understand how firms should apply the accounting standards’ requirements, and (3) to understand the effects of financial and non-financial reporting on the behaviour of managers, investors, and other stakeholders of multinational organizations.
Testi/Bibliografia
Kieso, Weygandt, Warfield. Intermediate Accounting IFRS
Metodi didattici
The main instructional approaches used in the course are:
- Lectures
- Group Work
Modalità di verifica e valutazione dell'apprendimento
Course evaluation will be different depending on the non-compulsory participation in team-work assignment, as detailed in the following:
Students participating in team-work assignments:
Component Weight (%)
- Group project 30
- Paper Discussion 20
- Final Exam 50
Students who do not participate in team-work assignments:
- Component Weight (%)
- Final Exam (written test) 100
This is the assessment grid: (a) <18 insufficient; (b) 18-23 sufficient; (c) 24-27 average/good; (d) 28-30 very good; (e) 30 cum laude excellent/outstanding.
Strumenti a supporto della didattica
Tools, platforms, or resources used during the course:
- Learning platform: Virtuale (virtuale.unibo.it) contains the slides and the team-work assignments
- Presentation software: PowerPoint
- Communication tools: Email; Teams; Forum on Virtuale
Orario di ricevimento
Consulta il sito web di Marco Maria Mattei