Scheda programma d'esame
FINANCIAL ACCOUNTING
GIULIO GRECO
Academic year2023/24
CourseMANAGEMENT FOR BUSINESS AND ECONOMICS
Code540PP
Credits9
PeriodSemester 1
LanguageEnglish

ModulesAreaTypeHoursTeacher(s)
FINANCIAL ACCOUNTINGSECS-P/07LEZIONI63
GIULIO GRECO unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge

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.

Assessment criteria of knowledge

Written exam.

Skills

- 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).

 

Assessment criteria of skills

Written exam 

Behaviors

The student will read and understand financial statements of firms issuing their financial reports under the IAS/IFRS.

Assessment criteria of behaviors

Written exam 

Prerequisites

Although not mandatory, it is preferable to pass the exam Fundamentals of Accounting and Management before attending the course.

Syllabus

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.

Bibliography

Weygandt-Kimmel-Kieso, Financial Accounting with International Financial Reporting Standards, 4th Edition, Wiley, 2019.

Chapters to be studied: 5, 6, 8, 9, 10, 11, 12, 13, 14.

Please see elearning course website for details.

Non-attending students info

The syllabus is the same for attending and non-attending students.

Please see elearning course website for details.

Assessment methods

Written exam

Please see elearning course website for details.

Additional web pages

Please see elearning course website for details.

Notes

This page includes only essential information. For details please see elearning course website for details.

The program is subject to changes until the beginning of the course.

Updated: 31/08/2023 19:58