Principi contabili internazionali - eng
INTERNATIONAL ACCOUNTING STANDARDS
(PRINCIPI CONTABILI INTERNAZIONALI)
Prof.ssa Maura Campra
Course Code: E0306
Subject code: SECS – P/07
8 ECTS – 64 hours
Location: Novara
Educational aims
The course of International Accounting Standards is aimed to give the basis in order to understand the international accounting standards (IAS/IFRS) issued from the IASB. In fact, the IAS/IFRS will have to be apply in the editing of the consolidated accounts and the financial statements of the companies which securities are admitted to trading on a regulated market.
Content of the course
The financial statement according to the IAS/IFRS: the communitarian regulations - the Italian subjects forced to apply IAS/IFRS.
Introduction
FRAMEWORK
IAS 1: Presentation of financial statement.
IAS 2: Inventories.
IAS 7: Cash Flow Statements.
IAS 8: Accounting Policies, Changes in Accounting Estimates, and Errors.
IAS 10: Events After the Balance Sheet Date.
IAS 11: Construction contracts.
IAS 16: Property, Plant and Equipment.
IAS 17: Leases.
IAS 18: Revenue.
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance.
IAS 23: Borrowing Costs.
IAS 36: Impairment of assets.
IAS 37: Provisions, Contingent Liabilities and Contingent Assets.
IAS 38 Intangible Assets.
IAS 40: Investment Property.
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
IFRS 13: Fair Value Measurement
IAS 12: Notes Income Taxes
IAS 19: Notes Employee Benefits.
IAS 21: Notes The Effects of Changes in Foreign Exchange Rates.
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.
IFRIC 5: Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds.
IFRIC 6: Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment.
IFIRC 12: Service concession arrangements
IFRIC 13: Customer Loyalty Programmes.
SIC 31: Revenue—Barter Transactions Involving Advertising Services.
Prerequisites
None.
Course Texts
The text of each IAS /IFRS.
A.A.V.V. – IAS/IFRS – Ipsoa Editore – Gruppo WolterKluwersItalia, Milano, last edition, 2014.
Further informations can be found in the web page of the course at the URL:
Teaching methods
Frontal lectures, business cases and exercises will be used during the course.
Examination
The examination is written.