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, guest speakers, visiting professor, workshops and workgroup.
The exam is a written exam. In particular, multiple choice questions format will be used. Students who DIDN'T take part in teamworks, will have some integrative materials to study (it will be uploaded on e-learning course webpage) For students who take part in team working, written exam is composed by 10 multiple choice questions. For each question, 4 options are presented as answers and just one option is correct. Points: - questions 1-8: 3 points for each question - questions 9-10: 4 points for each question. Among questions, it could be presented also exercises, so students have to be equipped with the calculator. Duration of the exam: 40 minutes. For students who DON'T take part in team working, written exam is composed by 13 multiple choice questions (3 questions are about integrative materials uploaded on e-learning course webpage). For each question, 4 options are presented as answers and only one option is correct. Among questions, it could be presented also exercises, so students have to be equipped with the calculator. Points: - questions 1-2: 2 points for each question - questions 3-10: 3 points for each question - questions 11: 2 points. - questions 12-13: 1 point for each question. Duration: 50 minutes The results are published on course e-learning webpage.
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
- Some important IAS/IFRS: IFRS 16, IFRS 3, IFRS 17, IAS 37, IAS 12, IFRS 15, IFRS 10-11-12, IAS 2, IFRS 1
- Lessons delivered by Visiting professor about practical application of IAS/IFRS and partecipation to workgroup
