Academic year
2017/2018 Syllabus of previous years
Official course title
Course code
ET0068 (AF:213857 AR:104076)
On campus classes
ECTS credits
Degree level
Bachelor's Degree Programme
Educational sector code
2nd Term
Course year
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The aim of the course is to study thoroughly the measurement of some balance sheet's items.
Starting from the civil law rules, the course analyzes the solutions proposed from the national accounting standards (OIC) and from international accounting standards (IFRS).
Business economics
Accounting anf Financial
Accounting for intangible assets
Accounting for property, plant and equipment
Accounting for inventories
Accounting for receivables
Accounting for equity
Accounting for liabilities
E. Santesso, U. Sostero, Dispensa di Ragioneria Generale e Applicata 2017- 2018, Cafoscarina, Venezia

Recommended Reading List:
F. Dezzani, P.P. Biancone, d. Busso (a cura di), IAS/IFRS, Ipsoa, 2010.
F. Giunta. M. Pisani, Il bilancio, Apogeo, Milano, 2008.
A. Palma (a cura di), Il bilancio di esercizio, V ed., Giuffrè, Milano, 2016.
A. Quagli, Bilancio di esercizio e principi contabili, VII ed.,Giappichelli, 2015.
AA.VV., Il bilancio secondo i principi contabili internazionali IAS/IFRS, IV ed., Giappichelli,2016
written and oral
The written examination consists in two exercises that replicate the examples given in the book, with different data.
The successful candidates of the written examination need to pass an oral exam on the whole program of study.
The oral examination takes place on the same day as the written examination or the following days.
Passing the written exam is a prerequisite for admission to the oral test.
  • University credits of sustainability: 1
  • Lecture notes, material for reference or for self-assessment available online or as e-book
Last update of the programme: 30/08/2017