ADVANCED AND INTERNATIONAL ACCOUNTING | Università degli studi di Bergamo - Didattica e Rubrica

ADVANCED AND INTERNATIONAL ACCOUNTING

Attività formativa monodisciplinare
Codice dell'attività formativa: 
900001-ENG

Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
2021/2022
Insegnamento (nome in italiano): 
ADVANCED AND INTERNATIONAL ACCOUNTING
Insegnamento (nome in inglese): 
Advanced and International Accounting
Tipo di attività formativa: 
Attività formativa Caratterizzante
Tipo di insegnamento: 
Obbligatoria
Settore disciplinare: 
ECONOMIA AZIENDALE (SECS-P/07)
Anno di corso: 
1
Anno accademico di offerta: 
2021/2022
Crediti: 
12
Responsabile della didattica: 
Altri docenti: 
Christine Vivienne PATERSON
Mutuazioni

Altre informazioni sull'insegnamento

Modalità di erogazione: 
Didattica Convenzionale
Lingua: 
Inglese
Ciclo: 
Annualità Singola
Obbligo di frequenza: 
No
Ore di attività frontale: 
96
Ore di studio individuale: 
204
Ambito: 
Aziendale
Prerequisites

Familiarity with the course contents of general accounting is advisable.

Educational goals

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

Course content

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 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).

Teaching methods

This course will include lectures, guest speakers, workshops and workgroup.

Assessment and Evaluation

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.
Points:
- 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.
Points:
- 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.

Further information

If the course is taught in mixed mode or remotely, changes could occur in comparison with the contents of syllabus in order to make course and exams available with mixed/online mode.