ADVANCED AND INTERNATIONAL ACCOUNTING

Attività formativa monodisciplinare
Codice dell'attività formativa: 
900001-ENG

Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
2019/2020
Insegnamento (nome in italiano): 
ADVANCED AND INTERNATIONAL ACCOUNTING
Insegnamento (nome in inglese): 
Advanced and International Accounting
Tipo di attività formativa: 
Attività formativa Caratterizzante
Tipo di insegnamento: 
Obbligatoria
Settore disciplinare: 
ECONOMIA AZIENDALE (SECS-P/07)
Anno di corso: 
1
Anno accademico di offerta: 
2019/2020
Crediti: 
12
Responsabile della didattica: 
Mutuazioni

Altre informazioni sull'insegnamento

Lingua: 
Inglese
Ciclo: 
Annualità Singola
Obbligo di frequenza: 
No
Ore di attività frontale: 
96
Ore di studio individuale: 
204
Ambito: 
Aziendale
Materiali didattici: 
Prerequisites

Familiarity with the course contents of general accounting is advisable.

Educational goals

At the end of the course:
- the student has a deep knowledge about International Accounting Standards/International Financial Reporting Standards to apply to draw up the balance sheet of public companies;
- the student is able to apply IAS/IFRS, in order to understand and analyze balance sheet of companies that are IAS/IFRS adopters

Course content

The list is not exhaustive because some contents may be integrated in the lectures, in function of particular issues.

International accounting (cod. 910005-ENG): 6 credits – 1st semester (mod. 1)
Introduction to accounting and double entry bookkeeping
Introduction to financial statements and IAS/IFRS framework
Harmonization analysis.
Fair value
IAS 1
IAS 16
IAS 40
IAS 17
IAS 38
IAS 32, 39

Advanced International Accounting (cod. 900001-ENG): 12 credits – annual course (mod. 1 + mod. 2).
Introduction to accounting and double entry bookkeeping
Introduction to financial statements and IAS/IFRS framework
Harmonization analysis.
Fair value
IAS 1
IAS 16
IAS 40
IAS 17
IAS 38
IAS 32, 39
IAS 2
IFRS 1
IAS 11
IFRS 3
IFRS 10, 11, 12
IFRS 13
Bank financial statement
Working group
Ratios.

Textbooks and reading lists

- slides projected during class and published on the course web page:
http://www00.unibg.it/struttura/strutturasmst.asp?corso=900001&nomecorso... and International Accounting (900001-ENG)
Other suggested materials:
- A guide through IFRS part A – IFRS Foundation (2015);
- A guide through IFRS part B – IFRS Foundation (2015);
- Financial Accounting Standards Board: fasb.org/home;
- International Accounting Standards Board: iasb.org/Home.htm;
- International Financial Reporting Standards: ifrs.com;
- Chapter 7 of David Alexander & Christopher Nobes: Financial Accounting: an International Introduction; 4th edition: Pearson/Prentice Hall: ISBN: 978-0-273-72164-2;

Teaching methods

This course will include lectures, guest speakers, workshops and workgroup.

Assessment and Evaluation

Students with code 910005 (6 credits): Profit is verified through written test (written test is about topic explained in first semester - mod. 1) and workgroup presentations (only for attending students), with the possibility of integrating the grade achieved with oral optional to sustain the successful completion of written exam.

Students with code 900001 (12 credits): Profit is verified through 2 written tests (first written test is about first 6 credits - mod. 1 - and second written test is about last 6 credits - mod. 2) and workgroup presentations (only for attending students), with the possibility of integrating the grade achieved with oral optional to sustain the successful completion of all exams (and only if the overall grade of the writings is positive).

Written exams are composed by some open questions. For students who take part in workgroups, written exams don't include questions about topics covered during workgroups.
Points attributed to student in written exam depend on:
a) relevance of the answer;
b) ability to synthesize;
c) language skills.

Duration of written exam:it depends on questions, approximately 90 minutes.

The results are published on course webpage as indicated before the exam.