Learning objectives
Knowledge of International Accounting Principles (IAS), International Financial Reporting Standards (IFRS), Standing Interpretation Committee (SIC) and International Financial Reporting Interpretation Committee (IFRIC) omologated in European Union.
Prerequisites
Knowledge of accounting and financial statements
Course unit content
<br />Harmonization process of accounting principles in European Union.<br />Historical evolution of International Accounting Standards Board (IASB).<br />Framework for the preparation and presentation of financial statements.<br />International Accounting Principles (IAS), International Financial Reporting Standards (IFRS), Standing Interpretation Committee (SIC) and International Financial Reporting Interpretation Committee (IFRIC) omologated in European Union.
Full programme
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Bibliography
Azzali S. (a cura di), Il bilancio consolidato secondo i principi contabili internazionali, Il Sole, 24 Ore, Milano, 2002.
Teaching methods
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Assessment methods and criteria
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Other information
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2030 agenda goals for sustainable development
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