BALANCE SHEET AND ACCOUNTING PRINCIPLES
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- STEFANO ZAMBON
- Credits
- 9
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- The Course aims to provide a wide overview of the current advanced issues of international accounting and company reporting, focusing in particular on the technical contents of the International Financial Reporting Standards (IAS/IFRS), their history, their financial implications, and their impact on the Italian context.
A part of Course materials will be in English. Prerequisites
- Good knowledge of the contents of the basic accounting and financial reporting courses.
Course programme
- - International Accounting Standards/International Financial Reporting Standards (IAS/IFRS): history, contents, and implementation in the Italian and international context
- The IASB’s Conceptual Framework (2018)
- The Fair Value (IFRS 13)
- IAS 1
- IAS 2
- IAS 7
- IAS 12
- IAS 23
- IAS 24
- IFRS 10/IFRS 3
- IAS 16
- IAS 40
- IAS 41
- IAS 24
- IAS 37
- IAS 38
- IAS 36
- IFRS 8
Together with three external experts, the technical contents of the following further standards will be deepened:
- IFRS 1
- IFRS 2
- IAS 12
- IAS 19
- IFRS 15
- IFRS 16
- IFRS 9 / IAS 32 / IFRS 7
- Cases and exercises of IFRS implementation Didactic methods
- Theoretical and technical lectures. Exercises in class
Learning assessment procedures
- Written exam.
Reference texts
- - Updated version of the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS)
- EC Regulation no. 1606/2002 of 19.7.2002
- EC Regulation no. 1126/2008 of 3.11.2008 and subsequent modifying Regulations
- EU Directive no. 34/2013
- Legislative Decree 28 February 2005, no. 38 (in Italian Official Gazette no. 66 dated 21.3.2005) as updated in 2014
- Legislative Decree 18 August 2015, no. 139 (Implementation of the European Directive 2013/34/EU)
- Alberto Quagli, Gli standard dello IASB nel sistema contabile italiano, Torino, Giappichelli, latest edition
- Guidantoni S., Verrucchi F., Esercizi e complementi di contabilità internazionale (IAS/IFRS), Milano, Franco Angeli, II edizione, 2016
- Lecture notes
Other texts useful for consultation
- F. Agliata et al., Il bilancio secondo i principi contabili internazionali IAS/IFRS, Turin, Giappichelli, IV edition, 2016
- Flavio Dezzani, Paolo Pietro Biancone, Donatella Busso (eds.), IAS/IFRS, Milan, IPSOA, V edition, 2019
- Di Pietra R., Ragioneria internazionale: dall'armonizzazione contabile al bilancio IFRS, Padua, Cedam, 2010
- Iori M., Principi contabili nazionali e internazionali 2019, Milan, Il Sole 24 Ore, 2018
- Memento Pratico IPSOA-Francis Lefebvre, Principi Contabili Internazionali, edited by PricewaterhouseCoopers (PwC), 2022
- Alberto Quagli, Bilancio di esercizio e principi contabili, Turin, Giappichelli, IX edition, 2018
- Alberto Quagli (ed.), Bilancio e principi contabili, Milan, IPSOA, XI edition, 2020
- Saita M., Saracino P., Provasi R., Messaggi S., Evoluzione dei principi contabili nel contesto internazionale, Milan, Franco Angeli, 2013
- Claudio Teodori, Il bilancio consolidato, Milan, Giuffrè, III edition, 2020
