Familiarity with the course contents of general accounting is advisable.
At the end of the course:
- the student has a deep knowledge about International Accounting Standards/International Financial Reporting Standards to apply to draw up the balance sheet of public companies;
- the student is able to apply IAS/IFRS, in order to understand and analyze balance sheet of companies that are IAS/IFRS adopters
After a brief introduction to bookkeeping, the main contents of the course regard:
- Introduction to financial statements and IAS/IFRS framework
- Harmonization analysis.
- The most important IAS/IFRS, such as: IAS 1, IAS 16, IAS 40, IFRS 16, IAS 38, IAS 36, IAS 32, 39 and IFRS 9, IAS 2, IFRS 1, IFRS 15, IFRS 3, IFRS 10, 11, 12, IFRS 13
The list is not exhaustive because some contents may be integrated in the lectures, in function of particular issues.
For student with code 910005: the contents of the course are only topics about first 9 cfu
For student with code 900001: the contents of the course are all topics explained during the a.y. (12 cfu).
This course will include lectures, guest speakers, workshops and workgroup.
The exam is a written exam. In particular, multple choice questions format will be used.
Middle-term exams are planned.
Students with code 910005 (9cfu): the content of the exam regards only the first 9 cfu of the course
Students with code 900001 (12 cfu): the content of the exam regards all topics explained during the a.y.
Students who DIDN'T take part in teamworks, will have some integrative materials to study (it will be uploaded on e-learning course webpage)
For students who take part in team working, written exam is composed by 10 multiple choice questions. For each question, 4 options are presented as answers and only one option is correct.
- questions 1-8: 3 points for each question
- questions 9-10: 4 points for each question.
Among questions, it could be presented also exercises, so students have to be equipped with the calculator.
Duration of the exam: 40 minutes.
For students who DON'T take part in team working, written exam is composed by 13 multiple choice questions (3 questions are about integrative materials uploaded on e-learning course webpage). For each question, 4 options are presented as answers and only one option is correct. Among questions, it could be presented also exercises, so students have to be equipped with the calculator.
- questions 1-2: 2 points for each question
- questions 3-10: 3 points for each question.
- questions 11: 2 points.
- questions 12-13: 1 point for each question.
Duration: 50 minutes
The results are published on course e-learning webpage.
In case of provisions of the competent authority on containment and management of epidemiological emergency, the teaching may be subject to changes from what is declared in the syllabus in order to make the course and examinations in line with the regulations