CODE 41162 ACADEMIC YEAR 2018/2019 CREDITS 9 cfu anno 1 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 TEACHING LOCATION GENOVA SEMESTER 2° Semester TEACHING MATERIALS AULAWEB OVERVIEW Today the International Financial Reporting Standrards issued by the IASB are the international language of financial reporting. Their knowledge is necessary for every administrative tasks in the current businesses. AIMS AND CONTENT LEARNING OUTCOMES The course aims at providing the framework for the preparation of financial statements according to the IFRS/IAS. TEACHING METHODS Frontal lessons, class discussion, case analyses. SYLLABUS/CONTENT The IASB: structure and activity. The IFRS within EU. Conceptual framework, fair value (IFRS 13) Presentation of financial statements (IAS 1, IAS 8, IAS 10, IAS 24, IFRS 1, IFRS 8) Revenues form contracts with customers (IFRS 15) Fixed assets (IAS 16, 17, 23, 36, 38, 40, IFRS 5) Financial Instruments (IAS 32, 39, IFRS 7, IFRS 9) Investments in assocites, jouint ventures and other enetities (IAS 27, IAS 28, IFRS 10, 11, 12) Buinsss combinations (IFRS 3) Inventory (IAS 2) Provisions and foreign currencies (IAS 37, IAS 21) Stock options and employeee benefits (IFRS 2, IAS 19) RECOMMENDED READING/BIBLIOGRAPHY Lessons and basic materials are in Italian but foreign students could use for their preparation the following book: Kieso,Donald E. Intermediate accounting : IFRS edition / Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield TEACHERS AND EXAM BOARD ALBERTO QUAGLI Ricevimento: Dipartimento di Economia - II livello - studio 2005 Telefono: (+39) 010209 - 5085 Email: alberto.quagli@economia.unige.it Orario ricevimento: Martedì: ore 16.0 Exam Board ALBERTO QUAGLI (President) FRANCESCO GIOVANNI AVALLONE PAOLA RAMASSA LESSONS LESSONS START 27 febbr. 2017 - 1 giu. 2017 (2° semestre) Class schedule INTERNATIONAL ACCOUNTING EXAMS ASSESSMENT METHODS The final exam is composed of a written assessment (regarding both theory and cases), and an oral part starting from a brief analysis prepared by the student on a real example of consolidated financial statement of an European publicly listed company. Exam schedule Data appello Orario Luogo Degree type Note 08/01/2019 14:30 GENOVA Scritto 22/01/2019 14:30 GENOVA Scritto 05/02/2019 14:30 GENOVA Scritto 04/06/2019 14:30 GENOVA Scritto 18/06/2019 14:30 GENOVA Scritto 11/07/2019 14:30 GENOVA Scritto 03/09/2019 14:30 GENOVA Scritto FURTHER INFORMATION Attendance Free attendance, not mandatory.