Learning objectives
The aim of the course is to give to the students the basical instruments to understand the International Financial Reporting referring to the specific European (UE) and international (IASB) rules, with a deep analysis of the role and of the use of the accounting information in the decision making process. According to the specificity and diversity of the advanced accounting systems, the aim of the Course is giving knowledges to understand the importance of the internal and external controls on the economic information, as wall as knowledges to apply the main financial communication instruments, voluntary or compulsory, typical of the multinational enterprises.
Prerequisites
- - -
Course unit content
<p>The contents and the aim of this module (Module 1) are the same of the next module (Module 2), with which it integrates in a unified and not divided way. The course analyses the basic theoretical and practical elements of the '"accounting" science, considering the distinction between the "financial accounting" and the "management accounting", and also the relevant implications at international level of the financial communication process towards the financial markets, as well as the role of the systems of corporate governance and auditing. Those aspects are studied also referring to the environmental and macroeconomic background around the enterprises, in which those elements are developed.</p>
Full programme
- - -
Bibliography
S.Azzali, M. Allegrini, A. Gaetano, M. Pizzo, A. Quagli, Principi contabili internazionali, Giappichelli Editore, Torino, 2006. <br />
Fellegara A.M. (a cura di), Governo, controllo e informazione societaria nei gruppi aziendali, McGraw Hill, Milano, 2008. <br />
Teaching methods
- - -
Assessment methods and criteria
- - -
Other information
- - -
