Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


INTERNATIONAL ACCOUNTING PRINCIPLES
PRINCIPI CONTABILI INTERNAZIONALI

A.Y. Credits
2021/2022 8
Lecturer Email Office hours for students
Federica Palazzi The professor receives by appointment to be agreed by email at the following address: federica.palazzi@uniurb.it
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Economics and Management (LM-77)
Curriculum: AMMINISTRAZIONE D'IMPRESA E PROFESSIONE
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

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

Program

- 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)

Learning Achievements (Dublin Descriptors)

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

- Knowledge and understanding applied: At the end of the course, the student must have acquired a good ability to apply international accounting standards in situations similar to those presented in the course. He will also have to apply the acquired knowledge in contexts slightly different from those studied and use the acquired knowledge to solve problems that may appear new independently. Examples of such 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, including complex ones, of critical evaluation of any proposed solutions, and correct interpretation, even with incomplete data.

- Communication skills: At the end of the course, the student must have acquired a good ability to communicate clearly and effectively to specialist and non-specialist interlocutors. Working is shown in the classroom during lectures, exercises, and meetings with industry experts.

- Ability to learn: At the end of the course, the student must have acquired the ability to study in a largely autonomous way, seeking useful information to deepen the knowledge of the topics covered.

Teaching Material

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

Supporting Activities

Seminars held by skilled professionals and industry experts.


Didactics, Attendance, Course Books and Assessment

Didactics

The course has different teaching methods:

• frontal lessons;

• testimonials from expert consultants on the subject;

• exercises;

• 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 3 open response questions. The time available for the written exam is 1 hour.
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 criterion 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.

Additional Information for Non-Attending Students

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 3 open response questions. The time available for the written exam is 1 hour.
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 criterion 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.

Notes

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

« back Last update: 29/06/2021

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