- Docente: Marco Maria Mattei
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Rimini
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Corso:
Second cycle degree programme (LM) in
Business Administration and Management (cod. 8842)
Also valid for Second cycle degree programme (LM) in Business Administration and Management (cod. 6796)
Course contents
Framework of IFRS. Objective of financial reporting. Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plant and equipment. Intangible assets.
Readings/Bibliography
IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 38.
M.M. Mattei, Comunicazione d'impresa, book-tax conformity e tax avoidance, FrancoAngeli, 2013 (Capitolo 1).
Teaching methods
Lectures and tutorials.
Assessment methods
Written test.
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.
Office hours
See the website of Marco Maria Mattei