The course aims to provide students with the fundamental theoretical concepts of International Accounting, to have knowledge of accounting and valuation rules contained in the international accounting standards and to allow the reading of the IFRS financial statements.

The problems relating to the preparation of the financial statements, the functions assigned to it, and the regulatory context that governs it are highlighted. The course also aims to deepen the drafting of the financial statements according to international accounting standards through the presentation of business cases and to deepen the evaluation criteria from a practical point of view.

- General profiles of international accounting standards (Legislative Decree 38/2005, Framework, IFRS 13)

- Financial statements, supplementary information and application postulates (IAS 1, IAS 7, IAS 24, IFRS 8, IAS 8, IAS 10)

- Tangible and intangible fixed assets (IAS 16, IAS 23, IFRIC 1, IAS 40, IAS 38, IFRIC 12, IFRS 16, IAS 36, IFRS 5)

- Revenues and inventories (IFRS 15, IAS 20, IAS 2)

- Control, business combinations, strategic shareholdings and separate financial statements (IFRS 10, IFRS 3, IFRS 11, IAS 28, IFRS 12, IAS 27)

- Financial instruments (IAS 32, IFRS 9, IFRS 7, IFRIC 17, IFRIC 21)

- Remuneration to personnel (IAS 19, IFRS 2)

- Foreign currency items, Provisions, Contingent Liabilities, and Contingent Assets, Taxes (IAS 21, IAS 37, IAS 12, IFRIC 21, IFRS 1)

- Knowledge and understanding: at the end of the course, the student must have acquired a good command of international accounting standards.

- Knowledge and understanding applied: At the end of the course, the student must have acquired a good ability to use international accounting standards in situations similar to those presented in the class. In particular, he/she must be able to apply the knowledge acquired even in contexts slightly different from those studied and have the ability to use the knowledge gained to solve autonomously problems that may appear new. Examples of these applications are shown in the classroom during lectures and exercises.

- The autonomy of judgment: At the end of the course, the student must have acquired a good ability to analyze topics and problems of an accounting nature, the ability to evaluate any proposed solutions critically, and to interpret similar issues correctly.

- Communication skills: At the end of the course, the student must have acquired a good ability to communicate clearly and effectively, thanks to a good command of the specific lexicon, his/her affirmations, and considerations regarding accounting evaluation problems. The way of working is shown in the classroom during lessons, exercises, and meetings with experts.

- Ability to learn: At the end of the course, the student must have acquired a good capacity for autonomy in the study of the discipline, in reading and interpreting balance sheet data, in the search for useful information to deepen the knowledge of the topics covered.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Seminars held by skilled professionals and industry experts.

Teaching

The course has different teaching methods:

• frontal lessons;

• testimonials from expert consultants on the subject;

• exercises;

• individual and classroom jobs;

• class discussions.

Course books

QUAGLI A. (2019). GLI STANDARD DELLO IASB NEL SISTEMA CONTABILE ITALIANO (Seconda edizione), Giappichelli Editore, Torino.

Assessment

Expected learning outcomes will be evaluated through a written test that includes 4 open response questions, 10 multiple-choice questions. The time available for the written exam is 2 hours.
The evaluation criteria are as follows: the level of mastery of knowledge, the degree of articulation of answers, the adequacy of explanation and the use of explanatory examples.
Each of the criteria is evaluated based on a four-level scale with an equal weight assigned to each criterion.
After passing the written exam (18/30), the student may, if he/she wants, access an oral exam for supplementary purposes. The final evaluation will consist of the assessment obtained on the written test corrected by the score obtained in the oral.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

QUAGLI A. (2019). GLI STANDARD DELLO IASB NEL SISTEMA CONTABILE ITALIANO (Seconda edizione), Giappichelli Editore, Torino.

Assessment

Expected learning outcomes will be evaluated through a written test that includes 4 open response questions, 10 multiple-choice questions. The time available for the written exam is 2 hours.
The evaluation criteria are as follows: the level of mastery of knowledge, the degree of articulation of answers, the adequacy of explanation and the use of explanatory examples.
Each of the criteria is evaluated based on a four-level scale with an equal weight assigned to each criterion.
After passing the written exam (18/30), the student may, if he/she wants, access an oral exam for supplementary purposes. The final evaluation will consist of the assessment obtained on the written test corrected by the score obtained in the oral.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in English with an alternative bibliography.