This course is scheduled in two:
International accounting - I (4 CFU) Prof. Paola Demartini
International acounting - II (4 CFU) Prof.
Aims of International accounting - I (4 CFU) Prof. Paola Demartini.This course is designed to provide the student with the theoretical framework of international accounting.
Aims of International accounting - II (4 CFU) Prof.     International financial reporting principles (IAS/IFRS) are analysed.

International accounting I:
1. International accounting and international business
2. Latest changes in global finance that have an impact on international accounting
3. Classification of accounting systems and comparative international financial accounting
4. Framework IASC

International accounting II:
International financial reporting standards

- knowledge and understanding of International accounting applying knowledge and understanding of IAS/IFRS

- making judgements on different financial reporting standards 

- communication skills concerning the international accounting standard language

Modalità didattiche

The course will consist of lectures and class discussions. Students will be required to present a short paper on a subject to be agreed upon with the instructors.

Testi di studio

International accounting I: H. Gernon, G. K. Meek, Accounting: An International Perspective, Mc Graw-Hill. Uk, 2001.
Framework IASC, downloaded from IASB website.

International accounting II: Principi contabili internazionali : IAS, IFRS : aggiornato al 1° marzo 2007 - Milanofiori, Assago : Ipsoa-Francis Lefebvre, 2007 (capitoli 1,2,3,17) Combination on IASB website or S. Azzali, M. Allegrini, A. Gaetano, M. Pizzo, A.Quagli, Principi contabili internazionali, Giappichelli, Torino.

Slides will be also available on website.

Modalità di
accertamento

Oral and written examination either in Italian or in English.
Papers and presentations may be in English.