The teaching of the National Accounting Standard deepens the accounting and financial reporting of operations that present different solutions based on the Italian legislation in force and the national accounting standards issued by the Italian Accounting Body.
At the end of the course, the student will have acquired:
• in-depth application knowledge of the techniques for accounting for operations for the preparation of the national financial statements;
• an adequate ability to analyze the effects deriving from the adoption of alternative accounting techniques.
At the end of the course, the student will have acquired:
• in-depth application knowledge of the techniques for accounting for operations for the preparation of the national financial statements;
• an adequate ability to analyze the effects deriving from the adoption of alternative accounting techniques.
Curriculum
teacher profile teaching materials
The course is divided into three theoretical modules; three final lectures dedicated to practice.
Module I –Accounting, Basic
Review of basic corporate financial reports and disclosures that serve as inputs to valuation analysis.
Module II – Accounting for complex operations
The module provides an analysis, evaluation and accounting treatment in the financial statements of specific transactions such as work in process on long-term contracts, transactions in foreign currency, leasing, vendor financing, factoring, repo operations, treasury stock, investments in associates and subsidiaries.
Module II – Shareholder capital & reserve management
The module is dedicated analysis and composition of shareholder equity in the Italian legislations (OIC 28) and the analysis of stakeholdings in associates and subsidiaries (OIC21). The analysis concerns the causes and effects of its variation and the constitution and use of the reserves. The module explores the information content of specific documents - such as Notes, Management Report, Risk report – and the process of approving the financial statements.
IAS 11, Construction Contracts
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 17, Leasing
IAS 39, Financial Instruments: Recognition and Measurement
IAS 28, Investments in Associates and Joint Ventures
Websites
International Accounting Standards Board http://www.ifrs.org/Home.htm
UK Accounting Standards Board http://www.frc.org.uk/asb/
Programme
The course focuses on issues related to the financial statements preparation to complete the preparation of balance sheet and profit and loss account.The course is divided into three theoretical modules; three final lectures dedicated to practice.
Module I –Accounting, Basic
Review of basic corporate financial reports and disclosures that serve as inputs to valuation analysis.
Module II – Accounting for complex operations
The module provides an analysis, evaluation and accounting treatment in the financial statements of specific transactions such as work in process on long-term contracts, transactions in foreign currency, leasing, vendor financing, factoring, repo operations, treasury stock, investments in associates and subsidiaries.
Module II – Shareholder capital & reserve management
The module is dedicated analysis and composition of shareholder equity in the Italian legislations (OIC 28) and the analysis of stakeholdings in associates and subsidiaries (OIC21). The analysis concerns the causes and effects of its variation and the constitution and use of the reserves. The module explores the information content of specific documents - such as Notes, Management Report, Risk report – and the process of approving the financial statements.
Core Documentation
Key reading listIAS 11, Construction Contracts
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 17, Leasing
IAS 39, Financial Instruments: Recognition and Measurement
IAS 28, Investments in Associates and Joint Ventures
Websites
International Accounting Standards Board http://www.ifrs.org/Home.htm
UK Accounting Standards Board http://www.frc.org.uk/asb/
Reference Bibliography
.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. During lectures the theoretical concepts of business administration and accounting are explain; to achieve the expected learning results, also some exercises are done during lectures.Type of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at questions, as well as to do exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. COVID-19 EMERGENCY In relation to the Covid-19 emergency and the inability to carry out the exams according to the indications given, it should be noted that the assessment for the session of June-July 2020 and September 2020 will take place in oral mode only through the use of the Microsoft platform Teams teacher profile teaching materials
The course is divided into three theoretical modules; three final lectures dedicated to practice.
Module I –Accounting, Basic
Review of basic corporate financial reports and disclosures that serve as inputs to valuation analysis.
Module II – Accounting for complex operations
The module provides an analysis, evaluation and accounting treatment in the financial statements of specific transactions such as work in process on long-term contracts, transactions in foreign currency, leasing, vendor financing, factoring, repo operations, treasury stock, investments in associates and subsidiaries.
Module II – Shareholder capital & reserve management
The module is dedicated analysis and composition of shareholder equity in the Italian legislations (OIC 28) and the analysis of stakeholdings in associates and subsidiaries (OIC21). The analysis concerns the causes and effects of its variation and the constitution and use of the reserves. The module explores the information content of specific documents - such as Notes, Management Report, Risk report – and the process of approving the financial statements.
IAS 11, Construction Contracts
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 17, Leasing
IAS 39, Financial Instruments: Recognition and Measurement
IAS 28, Investments in Associates and Joint Ventures
Websites
International Accounting Standards Board http://www.ifrs.org/Home.htm
UK Accounting Standards Board http://www.frc.org.uk/asb/
Mutuazione: 21210153 PRINCIPI CONTABILI NAZIONALI in Economia Aziendale LM-77 TUTINO MARCO
Programme
The course focuses on issues related to the financial statements preparation to complete the preparation of balance sheet and profit and loss account.The course is divided into three theoretical modules; three final lectures dedicated to practice.
Module I –Accounting, Basic
Review of basic corporate financial reports and disclosures that serve as inputs to valuation analysis.
Module II – Accounting for complex operations
The module provides an analysis, evaluation and accounting treatment in the financial statements of specific transactions such as work in process on long-term contracts, transactions in foreign currency, leasing, vendor financing, factoring, repo operations, treasury stock, investments in associates and subsidiaries.
Module II – Shareholder capital & reserve management
The module is dedicated analysis and composition of shareholder equity in the Italian legislations (OIC 28) and the analysis of stakeholdings in associates and subsidiaries (OIC21). The analysis concerns the causes and effects of its variation and the constitution and use of the reserves. The module explores the information content of specific documents - such as Notes, Management Report, Risk report – and the process of approving the financial statements.
Core Documentation
Key reading listIAS 11, Construction Contracts
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 17, Leasing
IAS 39, Financial Instruments: Recognition and Measurement
IAS 28, Investments in Associates and Joint Ventures
Websites
International Accounting Standards Board http://www.ifrs.org/Home.htm
UK Accounting Standards Board http://www.frc.org.uk/asb/
Reference Bibliography
.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. During lectures the theoretical concepts of business administration and accounting are explain; to achieve the expected learning results, also some exercises are done during lectures.Type of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at questions, as well as to do exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. COVID-19 EMERGENCY In relation to the Covid-19 emergency and the inability to carry out the exams according to the indications given, it should be noted that the assessment for the session of June-July 2020 and September 2020 will take place in oral mode only through the use of the Microsoft platform Teams