IFRS AND SUSTAINABILITY - 90034-MOD2

courses

ID:

90034-MOD2

Dettaglio:

SSD: Business Administration Duration: 48 CFU: 6

Located in:

BERGAMO

Url:

Course Details:

BUSINESS ADMINISTRATION, PROFESSIONAL AND MANAGERIAL ACCOUNTING - 90-R/PERCORSO COMUNE Year: 1

Course Details:

MANAGEMENT, INNOVATION AND FINANCE - 165-R/INTERNATIONAL BUSINESS E FINANZA Year: 1

Year:

2025

Date/time interval

Secondo Semestre (16/02/2026 - 29/05/2026)

Course Objectives

At the end of the mod. 2:
- the student has deep knowledge of International Accounting
Standards/International Financial Reporting Standards to apply to draw
up the balance sheet of public companies, with particular focus to the
the balance sheet of banks and financial companies;
- the student can apply IAS/IFRS, to understand and analyze
the balance sheet of banks and financial companies that are IAS/IFRS
adopters
- the student has deep knowledge of principles underpinning the sustainability report

Course Prerequisites

Familiarity with the course contents of general accounting is advisable.

Teaching Methods

Lectures.
During the course, there will be guest speakers to deepen knowledge of
practical application of IAS/IFRS.

During the course, some hours of tutoring are planned

Assessment Methods

Written exam composed of 10 multiple-choice questions For student with code 90034 (12 cfu), second part is equal to last 6 credits (mod. 2 = last 6 credits). For student with cod. 90034-MOD 2, the exam is the same of second part of student with cod. 90034 (last 6 credits od 12 total cfu). Written exam (about mod. 2) is composed of 10 multiple choice questions. For each question, 4 options are presented as answers and just one option is correct. Points: - questions 1-2: 2 points for each question - questions 3-10: 3 points for each question - question 11: 2 points - questions 12-13: 1 points for each question Among questions could be presented also exercises, so students have to have also calculator. Duration of the exam: 40 minutes. The results are published on course e-learning webpage. For students with cod. 90034 (12 cfu), the grade of total exam (12 credits) is composed of the average among the grade of mod. 1 (first 6 credits) and the grade of mod. 2 (last 6 credits). For students with code 90034-MOD 2, the grade of exam is the grade of mod. 2

It will be possible for students to attend an additional oral exam in order to confirm or improve the final grade. The additional oral exam could be done also at the partial exam

Main topics discussed during lessons:
- IAS/IFRS: conceptual framework;
- Introduction to bank balance sheet and financial companies balance
sheet;
- Bank regulatory capital and bank crisis management;
- IFRS 13 - fair value measurement;
- IAS 32, 39 and IFRS 9: financial instruments;
- IAS 19, IAS 26 and IFRS 2: benefits for employees;
- Bank balance sheet reclassification and analysis of bank economic
performance
- principles underpinning sustainability reports
Any minor changes may be made in relation to the progress of the
lessons and the possible publication of news by the IASB

Online Resources

More information

Notably, the second part of the course with code 90034
(mod. 2), that is the same of the course with cod. 90034-MOD2, will be taught in
the second semester.