The course aims to contextualise and develop the main aspects of the preparation of financial statements according to international accounting standards, with considerable attention to the comparison of national and international accounting practice; the course is in the area of the business administration disciplines that broaden and deepen the knowledge acquired in business administration and accounting and financial reporting.

In summary, the intended learning outcomes are as follows: KNOWLEDGE AND UNDERSTANDING: the student will have the knowledge and understanding of the fundamental principles and the substantial aspects for the preparation and interpretation of the financial statements drawn up according to international accounting standards. In particular, the student will be able to use the valuation techniques of assets and liabilities. APPLYING KNOWLEDGE AND UNDERSTANDING: the student will be able to face the most recurrent problems related to the financial statements drawn up according to international accounting standards such as the valuation of the balance sheet items and the preparation of the financial statements, by applying the knowledge acquired during the course. MAKING JUDGEMENTS: the student will be able to interpret the results obtained drafting the financial statements according to international accounting principles in order to understand the degree of achievement of the survival and development conditions and the type of interventions necessary for direct the behavior of companies towards balanced conditions. COMMUNICATION SKILLS: the student will have an appropriate technical-scientific language that allows to express clearly and unambiguously the technical knowledge acquired in the context of the topics proposed and analyzed. LEARNING SKILLS: the student will be able to use the knowledge acquired for the study and application of regulatory reforms and developments, new tools and techniques related to the preparation and interpretation of the financial statements according to international accounting standards in various areas of application (private, public and non-profit organizations).

Module 1 - The financial statements: general principles, accounting standards and rules of preparation Module 2 - The financial statements according to IAS/IFRS Module 3 - The financial statements: the valuation of the main assets according to the national and international accounting standards Module 4 - Business combination and consolidated financial statements

• A. Quagli, “Gli standard dello IASB nel sistema contabile italiano”, Torino, Giappichelli, 2019 • Class materials

The teaching methodology is based on traditional lectures enriched by modern technological aids that improve their usability. Many testimonials and examples that are intended to clarify how the concepts learned are applied in practice are provided. The professor will place emphasis on the interdisciplinarity existing with related subjects and the importance of paying close attention to the proper use of the Italian language that continues to play a role of absolute centrality in the study and, more generally, in the development of personality without prejudice to the essential knowledge of English necessary to keep pace with the times and be competitive in the international context. The course will live moments of study and reflection with the active participation of experts and practitioners who, with the experience gained in the field, will offer useful suggestions to the study, the implementation in practice and, in perspective, the inclusion in the business world. Working groups will then set up with the aim of promoting the students’ spirit of aggregation and the associated opportunity to discuss the issues under study; in this context, the attention will focus on case studies drawn from the practice.

The exam will consist of an oral exam, aimed at ascertaining the capacity for analysis and elaboration of the concepts acquired.

The assignment of the final dissertation will be based on an interview with the professor in which students manifest their specific interests in relation to some issues that will deepen; no foreclosures to request of the thesis assignment and is not expected to be able to apply for a particular media.

NO