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Course description |
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The path of accounting harmonisation at the international level has interested in the last years the European and international institutions, as well as the main standard setters (IASB and FSAB). This path is reflected on the accounting system of the companies which is undergoing deep and radical changes. The first companies affected by this transformation were those listed on the stock exchange but more and more this wave of change is extending to Small and Medium Enterprises (SMEs) due to regulatory interventions in accordance with the international accounting principles, and with a gradual conversion of the national ones towards the rules issued by the IASB.
In this context, the course aims at analyzing the principles and rules of international accounting, schemes of the financial statements, and criteria of the financial statements’ evaluation. At the same time, the course will focus on the latest developments in international and national law in terms of the financial statements’ evaluation in order to understand the processes of harmonisation taking place at the European and International level. |
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Prerequisites |
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Basic knowledge of accounting |
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Objectives |
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The course aims to explore the techniques of accounting in an international perspective, examining the aspects related to both international accounting principles and non-financial reporting. |
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Program |
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The following issues are analyzed in the field of Financial Accounting: international accounting standards; preparation and presentation of financial statements; tangible and intangible assets; financial instruments and tools; revenue, equity investments, foreign currency transactions, net equity etc.
In the field of non-financial reporting the topics such as the context for sustainability accounting; Corporate Social Reporting; the extra financial disclosure, and the Integrated Reporting are discussed. |
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Book |
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Ciaran Connolly (2015). International Financial Accounting and Reporting 5th Edition |
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Exercises |
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Exercises aimed at analyzing and preparing the financial statements in a perspective of international accounting standards. At the same time, students are encouraged to solve the case studies and practical exercises for the analysis and preparation of the documents related to social and non-financial reporting. |
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Professor/Tutor responsible for teaching
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Alberto Romolini
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Video professors |
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List of lessons |
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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