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Codice:
Course code: |
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910005-ENG |
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Anno accademico:
Academic year: |
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2011-2012 |
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Titolo del corso:
Course title: |
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International accounting
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Modulo:
Module: |
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Unico
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Docente 1:
Teacher 1: |
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GERVASIO Daniele |
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Ruolo Docente 1:
Teacher 1: |
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Sdoppiamento 1:
Splitting 1: |
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0 |
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Modulo 1:
Module 1: |
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0 |
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Modalità 1:
Type 1: |
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Convenzionale
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Docente 2:
Teacher 2: |
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Mary Canny (Visiting Professor) |
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Ruolo Docente 2:
Teacher 2: |
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Sdoppiamento 2:
Splitting 2: |
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0 |
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Modulo 2:
Module 2: |
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0 |
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Modalità 2:
Type 2: |
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Convenzionale
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Settore scientifico-disciplinare:
Reference sector: |
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SECS-P/07 Economia aziendale |
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Anno di corso:
Year of degree course: |
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first year LM MAFIB
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Facoltà:
Faculty: |
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Economia |
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Modalità di frequenza:
Type: |
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Non obbligatoria |
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Semestre:
Semester: |
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2 |
Sottoperiodo:
Sub period: |
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0° |
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Numero totale di crediti:
Total credits: |
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6.0 |
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Carico di lavoro
Workload |
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Attività frontale:
Lectures: |
48.0 |
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Esercitazioni:
Applied activities: |
0.0 |
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Studio individuale:
Individual work: |
102.0 |
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Attività didattica a piccoli gruppi:
Group work: |
0.0 |
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Seminari:
Seminars: |
0.0 |
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Laboratori:
Laboratories: |
0.0 |
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TOTALE (voci sopra-elencate):
TOTAL: |
150.0 |
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Ore di lezione settimanali:
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0.0 |
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Prerequisiti:
Prerequisites: |
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Obiettivi formativi:
Educational goals: |
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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 in our legal system. Important topics are: overview of issues related to the FTA, analysis of evaluation methods provided by IAS/IFRS including fair value, impairment test and amortized cost.
Particular emphasis will be given to the financial statements of financial institutions, banks and current rules (legal principals and IAS/IFRS)
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Contenuto del corso:
Course contents: |
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-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
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Metodi didattici:
Teaching activities: |
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Struttura della verifica del
profitto:
Assessment: |
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Descrizione verifica del profitto:
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Lingua di insegnamento:
Teaching language: |
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english
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Altre informazioni:
Other information: |
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Semester: II
Coordinator: prof. aggr. GERVASIO Daniele
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