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INTERNATIONAL ACCOUNTING

CODE 41162
ACADEMIC YEAR 2021/2022
CREDITS 9 credits during the 1st year of 8706 Accounting and Finance (LM-77) GENOVA
SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
LANGUAGE Italian
TEACHING LOCATION GENOVA (Accounting and Finance)
SEMESTER 2° Semester
TEACHING MATERIALS AULAWEB

OVERVIEW

Today the International Financial Reporting Standards (IAS/IFRS) 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.

PREREQUISITES

It is necessary a good knowledge of Financal Accounting (intermediate level)

TEACHING METHODS

Frontal lessons, class discussion, case analyses, individual tasks.

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 from contracts with customers (IFRS 15), Governmental grants (IAS 20), Inventory (IAS 2)
  • Fixed assets (IAS 16, 17, 23, 36, 38, 40, IFRS 5, IFRS 16)
  • Financial Instruments (IAS 32, IFRS 7, IFRS 9)
  • Investments in associates, joint ventures and other entities (IAS 27, IAS 28, IFRS 10, 11, 12)
  • Business combinations (IFRS 3)
  • Provisions, income taxes, and foreign currencies (IAS 37, IAS 12, IAS 21)

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

Exam Board

ALBERTO QUAGLI (President)

FRANCESCO GIOVANNI AVALLONE

PAOLA RAMASSA

LESSONS

TEACHING METHODS

Frontal lessons, class discussion, case analyses, individual tasks.

LESSONS START

The course will start according to the general teaching plan of the Departiment of Economics.

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

Date Time Location Type Notes
21/12/2021 14:30 GENOVA Scritto
18/01/2022 14:30 GENOVA Scritto
09/02/2022 14:30 GENOVA Scritto
11/05/2022 16:00 GENOVA Scritto appello straordinario riservato esclusivamente ai laureandi a.a. 2020/21
09/06/2022 12:00 GENOVA Scritto
22/06/2022 14:30 GENOVA Scritto
12/07/2022 14:30 GENOVA Scritto
06/09/2022 14:30 GENOVA Scritto

FURTHER INFORMATION

Attendance

Free attendance, not mandatory.