Obiettivi Formativi

Students: 1. Will be introduced to the profession of accounting and the standard setting process that influences financial reporting and auditing activities. 2. Will be introduced to ethical issues in financial accounting and auditor profession. 3. Will understand both the conceptual and technical aspects of financial reporting and principles and techniques of auditing, in an international perspective. 4. Will understand how to prepare financial statements according to international accounting standards (IAS/IFRS). 5. Will understand how to review and audit financial statements according to international audit standards.

Learning Goals

Students: 1. Will be introduced to the profession of accounting and the standard setting process that influences financial reporting and auditing activities. 2. Will be introduced to ethical issues in financial accounting and auditor profession. 3. Will understand both the conceptual and technical aspects of financial reporting and principles and techniques of auditing, in an international perspective. 4. Will understand how to prepare financial statements according to international accounting standards (IAS/IFRS). 5. Will understand how to review and audit financial statements according to international audit standards.

Metodi didattici

Lectures, case studies and exercises.

Teaching Methods

Lectures, case studies and exercises.

Prerequisiti

none.

Prerequisites

none.

Verifiche dell'apprendimento

Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30).

Assessment

Mid-Term exams and final examination. The evaluation is performed in thirty (minimum threshold of sufficiency 18/30).

Programma del Corso

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

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.