BALANCE SHEET AND ACCOUNTING STANDARDS
Academic year2016/17
CoursePROFESSIONAL ADVICE TO BUSINESS
Code232PP
Credits9
PeriodSemester 2
LanguageItalian
| Modules | Area | Type | Hours | Teacher(s) |
| BILANCIO E PRINCIPI CONTABILI | SECS-P/07 | LEZIONI | 63 | |
Programma non disponibile nella lingua selezionata
Knowledge
The student who completes the course successfully will be able to demonstrate
a solid knowledge in the financial reporting domain.
Particularly, students will have the ability to read and understand financial account
drawn according to International Financial Reporting Standard (IFRS).
Moreover, students will be able to take part in the consolidation process of group
accounts as well as to understands consolidated financial statements.
Assessment criteria of knowledge
Through two written exams, students must demonstrate his/her knowledge of
the course material and to organise an effective and correctly written reply.Methods:
Further information:
About 1/2 of the grades are assigned on practical exercises and case studies.
About 1/2 of the grades are assigned on responses to conceptual issues
Teaching methods
Delivery: face to face
Learning activities:
- attending lectures
- participation in seminar
- individual study
- Practical
Attendance: Advised
Teaching methods:
- Lectures
- Seminar
- Task-based learning/problem-based learning/inquiry-based learning
Syllabus
International Financial Reporting Standard (IFRS)
EU Regulations on IAS/IFRS
IAS/IFRS in Italy
Financial statements according to IAS 1
Cash flow statements
Tangible assets
Intangible assets
Impairment of assets
Business Combinations
Consolidated Financial Statements
Bibliography
DI PIETRA R. - ALLEGRINI M. (a cura di), Bilancio IFRS. Best practices e casi operativi, Knowità, 2011
Updated: 14/11/2016 17:27
