Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of Master's Degree Programme on ADMINISTRATION, FINANCE AND BUSINESS CONSULTING
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

Classrooms are in Italian
Some teaching material is in Italian, some is in English

Course description

Logical bases of IFRS.
Most relevant IFRS.

Prerequisites

Italian: minimum level C1
English: minimim level B1
Financial Accounting, Intermediate Accounting, Basic financial markets

Syllabus

International financial statement; national rules.
Conceptual framework. Main areas of financial statements: inventories, property, plant and equipment, intangibles, financial instruments

Teaching Methods

Classroom lessons, project works.

Textbooks

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

Learning assessment

Written test + optional oral examination

More information