Corso di studio in Professioni Contabili

Financial Accounting/IAS IFRS

Financial Accounting/IAS IFRS

Anno accademico 2013/2014

Sommario insegnamento

• Obiettivi formativi
• Risultati dell'apprendimento attesi
• Programma
• Testi consigliati e bibliografia
• Note
• Strumenti didattici

Obiettivi formativi

Despite extensive regulation, managers have much discretion in implementing measurement, recognition and disclosure rules when reporting their firms’ performance. Managers can also reveal additional information voluntarily, leaving them to some extent free to make decisions about its quality and credibility. 
These choices emerge from the complex interactions that managers have with investors, regulators. auditors, analysts, competitors, etc. Why and how managers make all these choices and what effects their choices have are difficult questions to answer. The one thing we do know for sure is that information in corporate financial reports tends to be noisy and biased.

Risultati dell'apprendimento attesi

Key competences

1) Knowledge and understanding ability.

The aim of this course is to develop knowledge and understanding of the underlying 
principles, concepts and regulations relating to financial accounting under International Financial Reporting Standards

2) Capability to apply knowledge and understanding

Students will develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

3) Capability to approach the subject in a critical manner

Students will be able to gain consistent knowledge in order to identify key critical factors of each international standard.

4) Communication abilities

Ability to handle and communicate useful information related to the preparation of Financial Statements according to IFRS.

5) Learning ability

Successful learning will be linked to a deep understanding of Financial Statements and strong knowledge according to the regulatory and professional requirements needed in the preparation and presentation of Financial Statements.

Programma

This course focuses on the analysis of managers’ financial reporting and disclosure strategies, and the effects of such strategies on firms’ equity values and contracts. We will examine various institutional settings and economic contexts in which managers make financial reporting and disclosure choices, paying close attention to the quality and credibility of the information disclosed. The course should help you continue developing hands-on financial statement analysis skills in a variety of business decision contexts. 
Finally through case studies, we will discuss specific decision contexts that you are likely to encounter in the business world. In each context, we will focus on the goal of the analysis, select the relevant analytic techniques, and apply them to the financial statements of EU or US companies in diverse industries.

- P.P. Biancone, Financial Accounting IAS/IFRS II Edition, Celid, Torino, 2010; 
- Cases and class notes will be provided by the instructor.

Note

• Materiale didattico
• Bacheca appelli
• Vai a Moodle
• Visita i forum