INTERNATIONAL ACCOUNTING STANDARDS
Classrooms are in Italian
Some teaching material is in Italian, some is in English
Logical bases of IFRS.
Most relevant IFRS.
Italian: minimum level C1
English: minimim level B1
Financial Accounting, Intermediate Accounting, Basic financial markets
International financial statement; national rules.
Conceptual framework. Main areas of financial statements: inventories, property, plant and equipment, intangibles, financial instruments
Classroom lessons, project works.
1) International accounting standards IAS/IFRS
2) Guidantoni-Verrucchi, Esercizi e complementi di contabilità internazionale (Ias/Ifrs), Francoangeli, Milano, 2009 (per gli esercizi)
3) Available on the e-learning web portal
Written test + optional oral examination