- Docente: Marco Maria Mattei
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
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from Feb 10, 2025 to Mar 13, 2025
Learning outcomes
The student gains the tools to understand the international dimension of accounting. The main reference is towards IFRS (International Financial Reporting Standards) issued by IASB. The student also takes into consideration the activity of the Italian Accounting Standards Setter and the American Financial Accounting Standards Board.
Course contents
Framework of IFRS. Objective of financial reporting. Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plant and equipment. Intangible assets.
Readings/Bibliography
IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 38.
M.M. Mattei, Comunicazione d'impresa, book-tax conformity e tax avoidance, FrancoAngeli, 2013 (Capitolo 1).
Teaching methods
Lectures and tutorials.
Assessment methods
Written test.
Office hours
See the website of Marco Maria Mattei
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.