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INTERNATIONAL ACCOUNTING

CODE 41162
ACADEMIC YEAR 2021/2022
CREDITS
  • 9 cfu during the 1st year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
    		•
    SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
    LANGUAGE Italian
    TEACHING LOCATION
  • GENOVA
    		•
    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

    LESSONS START

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

    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

    Date Time Location Type Notes
    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
    13/07/2022 12:00 GENOVA Scritto
    06/09/2022 14:30 GENOVA Scritto

    FURTHER INFORMATION

    Attendance

    Free attendance, not mandatory.