Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2021/2022
Belonging course: 
Course of Master's Degree Programme on AMMINISTRAZIONE, FINANZA E CONSULENZA AZIENDALE
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
AND
English: minimim level B1
Financial Accounting, Intermediate Accounting, Basic financial markets

Syllabus

D.lgs.38/05, Framework, IFRS 13.
IAS 1, IAS 7, IAS 24, IFRS 8, IAS 8, IAS 10
IAS 16, IAS 23,
IFRIC 1, IAS 40, IAS 38, IFRIC 12, IFRS 16, IAS 36, IFRS 5
IFRS 15, IAS 20, IAS 2
IFRS 10, IFRS 3, IFRS 11, AS 28, IFRS 12, IAS 27
IAS 32, IFRS 9, IFRS 7, IFRIC 17, IFRIC 21
IAS 21, IAS 37, IAS 12, IFRIC 21, IFRS, D.Lgs. n. 38/2005

International financial statement; national rules.
Conceptual framework.
Structure, postulates.
Main areas of financial statements: property, plant and equipment, revenues, inventories, business combinations; financial instruments; foreign exchange rates, provisions, taxation; first time adoption

Teaching Methods

Classroom lessons, project works, online lessons.

This may change, depending on anti-covid2019 directives.

Textbooks

1) International accounting standards IAS/IFRS
2) Quagli, Gli standard dello IASB nel sistema
contabile italiano, Giappichelli, 2019
3) Guidantoni-Verrucchi, Esercizi e complementi di contabilità internazionale (Ias/Ifrs), Seconda edizione, Francoangeli, Milano, 2016 (per gli esercizi)
4) Available on the e-learning web portal

Learning assessment

Written test + optional oral examination

This point is subject may change due to anti-covid19 directives.

More information

FOR ANY FURTHER INFO SURF THE E-LEARNING WEBSITE