Obiettivi Formativi

Obiettivo del corso è quello di esaminare ed analizzare la contabilità, il bilancio d'esercizio e l'attività di revisione in una prospettiva internazionale. Con riguardo alla contabilità e al bilancio d'esercizio, successivamente ad una parte introduttiva volta ad esaminarne gli elementi e le caratteristiche cardine, l'attenzione sarà focalizzata sui principi contabili, in un'ottica di confronto internazionale. Con riguardo alla revisione, invece, oggetto del corso saranno i principi di revisione anch'essi in prospettiva internazionale. Al termine del corso, gli studenti avranno pertanto appreso i principali principi contabili internazionali per la predisposizione del bilancio d'esercizio, nonché quelli relativi alla revisione e, da un punto di vista operativo, saranno conseguentemente in grado di applicarli.

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.

Prerequisiti

Nessuno

Prerequisites

None

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.