INTERNATIONAL ACCOUNTING STANDARDS AND CONSOLIDATED FINANCIAL STATEMENTS
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
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.
Main areas of financial statements: property, plant and equipment, revenues, inventories, business combinations; financial instruments; foreign exchange rates, provisions, taxation; first time adoption
Classroom lessons, project works, online lessons.
This may change, depending on anti-covid2019 directives.
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
Written test + optional oral examination
This point is subject may change due to anti-covid19 directives.
FOR ANY FURTHER INFO SURF THE E-LEARNING WEBSITE