"G. d'Annunzio"
For fruitful learning, it is advised to have basic knowledge of Business administration and Accounting.
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The course contributes to achieving the educational objectives of the Master degree in “Scienze giuridiche per l’internazionalizzazione e l’innovazione delle imprese”, by pursuing the following learning outcomes: Knowledge and ability to understand - The course aims to develop appropriate skills to understand and interpret the financial statements and the international corporate reporting models, referred to both financial reporting and non-financial reporting. This result is pursued through the study of the regulatory and professional disciplines of accounting and the most common international reporting frameworks. Ability to apply knowledge and understanding - At the end of the course, the student will be able to analyse the international financial statement models, and the current practices and statutory frameworks for non-financial reporting. Autonomy of judgment - The student will be able to analyse and provide judgments on the financial performance of companies and the non-financial reporting practices and regulations in different economic and national contexts. Communication skills - The course aims at the develop and use of the technical terminology about the corporate financial and non-financial reporting practices around the world. Learning skills - The student will develop the capability to apply methods and tools through the individual study, group activities and project works performed during the course.
The course focuses on international corporate reporting practices and their international regulation, with a particular interest in the international financial and non-financial reporting frameworks.
I MODULE - 3 ECTS - Theoretical base of financial reporting and international accounting - International accounting harmonization, regulation and accounting institutions - Preparing the financial statement according to the international reporting standards
II MODULE - 3 ECTS - Theoretical base and evolution of non-financial reporting practices - The international regulation and the statutory frameworks for non-financial reporting - International sustainability and non-financial reporting frameworks
• R. DI PIETRA: Ragioneria internazionale: dall'armonizzazione contabile al bilancio IFRS, CEDAM, Padova, 2010 • Further learning materials, mainly referred to non-financial reporting practices, will be advised during the class and delivered through the Moodle platform on the web page fad.unich.it
Lectures and seminars, aimed at developing and deepening the knowledge of the topics forming the program. Case studies, aimed at developing knowledge, critical thinking and communication skills. Groups and project work, also based on English documents, aimed at fostering students to apply the skills and capabilities acquired over the course and to use them to analyse specific companies. The course also uses the Moodle platform as an e-learning tool to interact with students.
The final exam consists of: 1) a preliminary written test, aimed at assessing the comprehension of the program contents; 2) a final interview, aimed at deepening the learning of specific aspects of the course program. The final score considers both the written test and the final interview.
E-mail: matteo.latorre@unich.it Day for students’ consultation: Monday 14.00-16.00
Web site of the Master’s Degree: https://giurinn.unich.it
