PRINCIPLES OF INTERNATIONAL ACCOUNTING

The course contributes to the learning objectives of the Master degree, which provides a learning of the economic and market trends, by preparing students able to interpret and analyse the accounting system from an international perspective.

1 KNOWLEDGE AND UNDERSTANDING
The students of the Master's degree have to know and understand the theoretical tools useful to interpret and research on economic field and to operate on markets.
At the end of this teaching course, the students will be able to:
- to analyze and compare the accounting and market systems of different countries;
- to interpret their differences.

2 ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The students of the Master's degree have to apply their knowledge in real contexts through the analysis of accounting data and to examine the managerial problems of multinational firms.
At the end of this teaching course, the students will be able to:
- to compare the financial statements of multinational firms with the application of financial statements analysis tools;
- to give an evaluation of their financial performance.

There are not prerequisites for the course.

Fundamentals of financial accounting: double-entry system
Contents of financial statements
Fundamentals of financial statement analysis
International accounting differences: causes, examples, and classifications
International harmonization and global convergence
Financial reporting in China

Alexander D., Nobes C. (2020), Financial accounting: An international introduction/7e, Pearson Education

Supplemental textbook
Nobes C., Parker R. (2020), Comparative international accounting/14e, Pearson Education

Written test
The written test consists of 15 multiple-choice questions: each correct answer is worth 2 points. A missing answer is equivalent to an incorrect answer (0 points without any penalty).
Time allowed for the written test: 30 minutes.
Up to 2 additional points will be awarded for group work (if done well), to be presented in class during the lesson.

written

30L: excellent knowledge of the topics covered, excellent communication skills, ability to independently and critically rework the course topics
26-30: excellent knowledge of the topics covered, effective presentation, ability to apply notions and concepts to the discussion of real situations
22-25: good knowledge of the topics covered, well-organized and effective presentation
18-21: sufficient knowledge of the topics covered in the program, adequate mastery of technical vocabulary, incomplete and confused presentation

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Classes comprise both theoretical issues and exercises.

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the Professor or Campus Lingue before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.

ACCESSIBILITY, DISABILITY AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services at inclusione@unive.it

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development