Academic year
2016/2017 Syllabus of previous years
Official course title
Course code
ET3011 (AF:184042 AR:86934)
On campus classes
ECTS credits
Degree level
Bachelor's Degree Programme
Educational sector code
3rd Term
Course year
The course introduces a general outline to the study of international accounting, by describing the main issues relating to the evolution of accounting harmonization. The course continues with an overview of the IAS/IFRS characteristics, structure, and contents in order to understand their objectives and related comprehensive framework. The course focuses on the conceptual framework, which serves as reference to the international accounting standards and the preparation of financial statements, as well as on the valuation and recognition of some relevant accounting topics by adopting a theoretical and operating approach.
Business Administration.
Accounting harmonization: past trends and development.
Conceptual framework for IAS/IFRS.
Definition, measurement, and use of the fair value.
Significant accounting standards.
Structure and contents of financial statements.
Tangible and intangible assets.
Impairment test.
Inventories and construction contracts.
Provisions, contingent liabilities and contingent assets.
Foreign currency transactions and operations.
Cordazzo M. (2008), Principi contabili internazionali e risultati economici delle quotate italiane. L’impatto della Transizione, Milano, Franco Angeli.
AA.VV. (2013), I principi contabili internazionali: caratteristiche, struttura, contenuto, Torino, Giappichelli.
Guidantoni, S., Verrucchi, F. (2013), Esercizi e complementi di contabilità internazionale, Milano, Franco Angeli.
Written exam based on questions and exercises. Time: 90 minutes.
The exam is based on 4 questions and 2 exercises. The questions and exercises refer to the program as reported in the Course Outline uploaded in Materiali I.S.A.
The students pass the exam if: a) the students answer at least to two questions, then the writing of exercises is not sufficient; b) the students obtain a minimun of 11/30 in writing the exercises.
  • Course with sustainable contents
  • Lecture notes, material for reference or for self-assessment available online or as e-book