IFRS - 90034-MOD1

courses

ID:

90034-MOD1

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

Primo Semestre (15/09/2025 - 19/12/2025)

Course Objectives

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 balance sheet of public companies, with particular focus to the balance sheet of industrial companies;
- the student is able to apply IAS/IFRS, in order to understand and analyze balance sheet of industrial companies that are IAS/IFRS adopters

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, tutoring are planned

Assessment Methods

Written exam. For student with code 90034 (exam 12 cfu), first part is equal to first 6 credits (mod. 1 = first 6 credits). For student with cod. 90034-MOD1, the exam (only 6 cfu) is the same of the first part for student with cod. 90034. The exam is composed of 10 multiple-choice questions. For each question, 4 options are presented as answers and only one option is correct. Points: - questions 1-8: 3 points for each question - questions 9-10: 4 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 exam), 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 1 (only 6 cfu), the grade of the exam is the grade of the written exam.

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:
- Introduction to IAS/IFRS and comparison with Italian Gaap; - Harmonization Analysis;
- IAS 1: presentation of financial statements;
- IFRS 1: first time adoption;
- IAS 16: property, plant and equipment;
- IAS 38: intangible assets;
- IAS 36: impairment test;
- IAS 2: inventories;
- IAS 37: provisions, contingent liabilities and contingent assets;
- IFRS 15: revenues from contracts with customers;
- IAS 12: income taxes;
- IFRS 3: business combinations;
- IFRS 10, 11, 12: consolidated financial statements; joint arrangements; disclosure of interests in other entities.
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

It should be noted that the first part of the course with code 90034, that is the same as the course with cod. 90034-MOD1, will be taught in the first semester.