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.

- 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 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.

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;

• 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 an oral test that includes 5 questions. 
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 illustrative examples.
Each criterion is evaluated based on a four-level scale with an equal weight assigned to each criterion.

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 an oral test that includes 5 questions. 
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 illustrative examples.
Each criterion is evaluated based on a four-level scale with an equal weight assigned to each criterion.

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.