INTERNATIONAL ACCOUNTING
Stampa
Anno immatricolazione
2015/2016
Anno offerta
2015/2016
Normativa
DM270
SSD
SECS-P/07 (ECONOMIA AZIENDALE)
Dipartimento
DIPARTIMENTO DI SCIENZE ECONOMICHE E AZIENDALI
Corso di studio
INTERNATIONAL BUSINESS AND ECONOMICS - ECONOMIA E MANAGEMENT INTERNAZIONALE
Curriculum
PERCORSO COMUNE
Anno di corso
Periodo didattico
Primo Semestre (28/09/2015 - 22/12/2015)
Crediti
6
Ore
44 ore di attività frontale
Lingua insegnamento
ENGLISH
Tipo esame
SCRITTO E ORALE CONGIUNTI
Docente
SANTUCCI STEFANO (titolare) - 3 CFU
BIGOGNO LELIO - 3 CFU
Prerequisiti
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Obiettivi formativi
The course has the objective to illustrate the comparative accounting practices and problems in the international environment. It is designed to explore the concepts, principles, and practices underlying comparative international accounting systems. Providing an overview of the main topics in current international accounting, the course mainly focuses on an understanding, and a technical application, of International Financial Reporting Standards (IFRS).
Programma e contenuti
The harmonization process of accounting principles
Accounting Principles and the IASB Framework for the Preparation and Presentation of Financial Statements
The process before the adoption of IAS/IFRS
The structure of the Finanacial Statements according to IAS/IFRS and the disclosures of IFRS Compliant financial reporting
Illustration and application of the main IAS/IFRS principles
The first time adoption of IFRSs
Metodi didattici
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Testi di riferimento
Reading Material and working papers will be provided by the Lecturer.
Modalità verifica apprendimento
Written exam.
Altre informazioni
To view course material, please see the lecturer's personal web pages:

http://economia.unipv.it/pagp/pagine_personali/lbigogno/

Exam grade average: 27.2
Obiettivi Agenda 2030 per lo sviluppo sostenibile