ID:
910005-ENG
Dettaglio:
SSD: Economia aziendale
Durata: 72
CFU: 9
Sede:
BERGAMO
Url:
ECONOMICS AND FINANCE - 162-R-EN/Investments, Banking and Finance Anno: 1
Anno:
2026
At the end of the course: - the student has a deep knowledge about International Accounting Standards/International Financial Reporting Standards to apply to draw up the financial annual report of companies that are IAS/IFRS adopters; - the student is able to apply IAS/IFRS, in order to understand and analyze the financial annual report of companies that are IAS/IFRS adopters
Familiarity with the course contents of general accounting is advisable.
This course will include lectures.
o Introduction to Accounting systems o Financial statements (IAS 1) and IAS/IFRS framework o Some important IAS/IFRS, such as: IAS 7, IAS 16, IAS 40, IAS 38, IAS 36, IAS 19, IFRS 2, IFRS 13, IAS 32-39 and IFRS 9 o Application of IFRS in Bank financial statements o Some important IAS/IFRS: IFRS 16, IFRS 3, IFRS 17, IAS 37, IAS 12, IFRS 15, IFRS 10-11-12, IAS 2, IFRS 1