To give students advanced knowledge of Financial Accounting according to International Accounting Standards issued by IASB. A link between accounting and risk is also analysed and the importance of disclosure is highlighted.
teacher profile | teaching materials



Part I - 30 hours
1. From the regulation on the budget of the civil code to the international accounting principles
- the civil code and the most recent innovations
- national accounting standards
- the process of homologation of international accounting standards and financial reporting
- the new generation accounting directives

2. The approved IAS principles: analysis of the main ones (among which)
2.1. IAS 1 and framework
2.2. IAS 2 inventories
2.3. IAS 11
2.3. IAS 16 fixed assets and plant
2.4. IFRS 16 leases
2.5. IAS 38 intangible assets
2.6. IAS 36 impairment
2.7. IAS 40 real estate investments
2.8. IFRS 9, IAS 39 - IFRS 7 financial instruments
2.9 IFRS 3 business combinations
2.10 IFRS 4 insurance contracts

Part II - 30 hours
1. Concrete applications of the accounting standards examined
2. Practical case: analysis of an IAS - IFRS balance sheet for an industrial sector company
3. The projects currently underway at the IASB: outline of the main new elements
4. The balance between financial accounting and management accounting
5. The accounting models for the preparation of the financial statements

Core Documentation

Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
S. Pucci, L’iscrizione nel bilancio delle società quotate delle operazioni di gestione del rischio finanziario, Giappichelli, Torino, 2010

Lecture notes prepared by the teacher already published on the faculty website

Readings chosen from those selected by the teacher and indicated in the classroom
Other support material indicated from time to time in the classroom

It is possible to provide part of the material in English

Type of delivery of the course

Classroom lessons

Type of evaluation

project and written exam In consideration of the persistence of the state of health emergency and up to the persistence of this, the application part of the exam will be carried out online with an exercise test and multiple choice questions administered on Moodle, possibly followed by an online oral session. For more details, please refer to the course page on Moodle where they will be able to find out more as the winter session approaches