Obiettivi Formativi

Students will be introduced to the profession of accounting and to the standard setting process that influences financial reporting and auditing activities. They will be introduced to ethical issues in financial accounting and auditing profession. Students will understand both the conceptual and technical aspects of financial reporting and principles and techniques of auditing, in an international perspective. Students will also understand how to prepare Financial Statements according to international accounting standards (IAS/IFRS) and how to review and audit financial statements according to international audit standards.

Learning Goals

Students will be introduced to the profession of accounting and to the standard setting process that influences financial reporting and auditing activities. They will be introduced to ethical issues in financial accounting and auditing profession. Students will understand both the conceptual and technical aspects of financial reporting and principles and techniques of auditing, in an international perspective. Students will also understand how to prepare Financial Statements according to international accounting standards (IAS/IFRS) and how to review and audit financial statements according to international audit standards.

Metodi didattici

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Lectures, case studies and in-class exercises. Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Lectures, case studies and in-class exercises.

Teaching Methods

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Lectures, case studies and in-class exercises. Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Lectures, case studies and in-class exercises.

Prerequisiti

Nessuno

Prerequisites

none

Verifiche dell'apprendimento

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30). Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30).

Assessment

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30). Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30).

Programma del Corso

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS 1) Financial Statements and Business Decisions; 2) Investing and Financing Decisions and the Balance Sheet; 3) Operating Decisions and the Income Statement; 4) Adjustments, Financial Statements, and the Quality of Earnings; 5) Communicating and Interpreting Accounting Information; 6) Reporting and Interpreting Sales Revenue, Receivables, and Cash; 7) Reporting and Interpreting Cost of Goods Sold and Inventory; 8) Reporting and Interpreting Property, Plant and Equipment, Natural Resources and Intangibles; 9) Reporting and Interpreting Liabilities; 10) Reporting and Interpreting Owners’ Equity; 11) Reporting and Interpreting Bonds. Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS 1) Financial Statements and Business Decisions; 2) Investing and Financing Decisions and the Balance Sheet; 3) Operating Decisions and the Income Statement; 4) Adjustments, Financial Statements, and the Quality of Earnings; 5) Communicating and Interpreting Accounting Information; 6) Reporting and Interpreting Sales Revenue, Receivables, and Cash; 7) Reporting and Interpreting Cost of Goods Sold and Inventory; 8) Reporting and Interpreting Property, Plant and Equipment, Natural Resources and Intangibles; 9) Reporting and Interpreting Liabilities; 10) Reporting and Interpreting Owners’ Equity; 11) Reporting and Interpreting Bonds.

Course Syllabus

Modulo: A000452 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS 1) Financial Statements and Business Decisions; 2) Investing and Financing Decisions and the Balance Sheet; 3) Operating Decisions and the Income Statement; 4) Adjustments, Financial Statements, and the Quality of Earnings; 5) Communicating and Interpreting Accounting Information; 6) Reporting and Interpreting Sales Revenue, Receivables, and Cash; 7) Reporting and Interpreting Cost of Goods Sold and Inventory; 8) Reporting and Interpreting Property, Plant and Equipment, Natural Resources and Intangibles; 9) Reporting and Interpreting Liabilities; 10) Reporting and Interpreting Owners’ Equity; 11) Reporting and Interpreting Bonds. Modulo: A000453 - INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS 1) Financial Statements and Business Decisions; 2) Investing and Financing Decisions and the Balance Sheet; 3) Operating Decisions and the Income Statement; 4) Adjustments, Financial Statements, and the Quality of Earnings; 5) Communicating and Interpreting Accounting Information; 6) Reporting and Interpreting Sales Revenue, Receivables, and Cash; 7) Reporting and Interpreting Cost of Goods Sold and Inventory; 8) Reporting and Interpreting Property, Plant and Equipment, Natural Resources and Intangibles; 9) Reporting and Interpreting Liabilities; 10) Reporting and Interpreting Owners’ Equity; 11) Reporting and Interpreting Bonds.