Lingua insegnamento
ENGLISH
Contenuti
1. International Accounting Standards IAS/IFRS
2. Comparison between IAS/IFRS and Italian GAAP
3. Balance sheet and Income statement according to IAS 1 and Cash flow
statement according to IAS 7
4. Accounting for specific issues
5. Consolidated financial report and separated financial report
6.Convergence process between IAS/IFRS and US GAAP
Testi di riferimento
1) Financial Accounting, IFRS Edition: 3rd Edition Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Wiley, 2015;
2) PAOLONE G., DE LUCA F., Il Bilancio di esercizio. Principi, procedure, valutazioni, Franco Angeli, Milano, 2011;

- Further teaching stuff will be provided through the teaching website:
http://elearning.unich.it/
Obiettivi formativi
This course is designed to make students able to understand the differences
between IAS/IFRS and Italian GAAP and to draft a company's financial report
according to International Accounting Standards. Consolidated and separated
financial report are part of the course as well and a specific insight is provided about
the convergence process between IAS/IFRS and US GAAP
Prerequisiti
Knowledge of fundamentals of accounting and financial reporting
Metodi didattici The course is articulated into several sections and delivered through
lectures,
seminars and case studies directly with the intervention of managers and
professionals
Altre informazioni
n.a.
Modalità di verifica dell'apprendimento
Written exam with multiple choice test plus colloquium