ECTS - University of Pisa
| Modules | Area | Type | Hours | Teacher(s) | |
| FINANCIAL ACCOUNTING | SECS-P/07 | LEZIONI | 63 |
|
The course deals with the preparation of financial statements under the international accounting standards IAS/IFRS. The course provides knowledge on the initial recognition and measurement of key items including goodwill, intangibles, tangible assets, inventories, receivables, liabilities, equity. The course provides in-depth knowledge of the statement of financial position, income statement, cash flow statement.
Written exam
- Ability to read and understand the financial statements under the IAS/IFRS
- Ability to understand the relevance and features of specific items (including goodwill, intangibles, tangible assets, inventories, receivables, liabilities, equity).
Written exam
The student will read and understand financial statements of firms issuing their financial reports under the IAS/IFRS.
Written exam
Although not mandatory, it is preferable to pass the exam Fundamentals of Accounting and Management before attending the course.
The course deals with the preparation of financial statements under the international accounting standards IAS/IFRS. The course provides knowledge on the initial recognition and measurement of key items including goodwill, intangibles, tangible assets, inventories, receivables, liabilities, equity. The course provides in-depth knowledge of the statement of financial position, income statement, cash flow statement.
Carlon et al., Financial Accounting, Wiley, 2016
The syllabus is the same for attending and non-attending students.
Written exam
See e-learning website
