- Docente: Giuseppe Savioli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Giuseppe Savioli (Modulo 1) Cristina Gianfelici (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)
Course contents
The financial statement according to International Accounting Standards (IAS-IFRS):
- purpose;
- shemes;
- general principles;
- rules for evaluating the accounting items.
The topics will be dealt in detail by frontal lessons, exercises and discussion in classroom of corporate cases.
Readings/Bibliography
Savioli G. (2008), I principi contabili internazionali, Giuffrè, Milano.
Teaching methods
Frontal lessons in classroom, exercises and discussion in classroom of corporate cases.
Assessment methods
Compulsory written exam.
Oral exam is possible only if the written exam is sufficient (the mark must be not lower than 18/30).
Teaching tools
Powerpoint presentations about topics of the lessons, exercises with solutions and further information will be available on the ATutor web-site ( http://economia.ei.unibo.it/ATutor/login.php).
Office hours
See the website of Giuseppe Savioli
See the website of Cristina Gianfelici