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Codice:  
Course code:		 910005
Anno accademico:
Academic year:		 2011-2012
Titolo del corso:
Course title:		 International Accounting
Modulo:  
Module:		 Unico
Docente 1:
Teacher 1:
Ruolo Docente 1:
Teacher 1:
Sdoppiamento 1:
Splitting 1:		 0
Modulo 1:
Module 1:		 0
Modalità 1:
Type 1:		 Convenzionale
Settore scientifico-disciplinare:
Reference sector:		 SECS-P/07 Economia aziendale
Anno di corso:
Year of degree course:		 2011-2012
Facoltà:
Faculty:		 Economia
Modalità di frequenza:
Type:		 Non obbligatoria
Semestre:
Semester:		 2
Sottoperiodo:
Sub period:		 3°
Numero totale di crediti:
Total credits:		 6.0
Carico di lavoro
Workload
Attività frontale:
Lectures:		 48.0
Esercitazioni:
Applied activities:		 0.0
Studio individuale:
Individual work:		 102.0
Attività didattica a piccoli gruppi:
Group work:		 0.0
Seminari:
Seminars:		 0.0
Laboratori:
Laboratories:		 0.0
TOTALE (voci sopra-elencate):
TOTAL:		 150.0
Ore di lezione settimanali:
 0.0
Prerequisiti:
Prerequisites:
The course aims to provide students with knowledges, insights and tools necessary to read and understand financial statement prepared under IFRS, as well as issues relating to the adoption of IAS/IFRS
Obiettivi formativi:
Educational goals:
Contenuto del corso:
Course contents:
-Introduction: comparative and international aspects of accounting; - The financial statements under the Italian Civil Code; - The evolution of the international standards of accountancy IAS/IFRS; - Financial statements schedules and valuation techniques introduced by IAS/IFRS; - The reporting financial statements prepared under IAS/IFRS; - Commissione Nazionale per le Società e la Borsa (CONSOB or Italian Securities and Exchange Commssion); - Financial Instruments: - IAS 32 "Financial Instruments: Disclosure and Presentation" - IAS 39 "Financial Instruments: Recognition and Measurement" - IFRS 7 "Financial Instruments: Discosures" - IFRS 9 "Financial Instruments (replacement of IAS 39)" - First time adoption of IAS/IFRS - IFRS 1 - Business Combinations - IFRS 3 - Employee Benefits - IAS 19 - Tangible assets: - Property, Plant and Equipment - IAS 16 - Leases - IAS 17 - Investment Property - IAS 40 - Inventories - IAS 2 - Impairment of Assets - IAS 36 - Provisions, contingent liabilities and contingent assets - IAS 37 - Intangible assets - IAS 38 - Revenue - IAS 18 - IAS 39/IFRS 9: issues relating to those standards - Income taxes - IAS 12 - Financial statement of financial institutions: peculiarities
Testo di riferimento 1:
Course text 1:		 A guide through IFRS, IFRS Foundation (www.ifrs.org)
Metodi didattici:
Teaching activities:
Lectures, case-studies, exercises
Struttura della verifica del profitto:
Assessment:		 scritto + orale
written + oral
Descrizione verifica del profitto:
The exam consists of a written part made up of theoretical and practical questions and an oral part made up of theoretical questions.
Lingua di insegnamento:
Teaching language:
English
Altre informazioni:
Other information:
emester: II Coordinator: prof. aggr. GERVASIO Daniele
 
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