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 – Financial Statements: general principles, regulatory framework and preparation rules Module 2 – Financial Statements under international accounting standards (IAS/IFRS) Module 3 – Financial Statements: valuation of the main balance sheet items and sustainability reporting Module 4 – Business combinations and consolidated financial statements

• A. Quagli, “Gli standard dello IASB nel sistema contabile italiano”, Torino, Giappichelli, 2023 • Teaching materials provided by the professor

The teaching methodology is based on traditional lectures enhanced by modern technological tools that improve their effectiveness and accessibility. In addition, several guest contributions and practical insights are planned, aimed at illustrating how the concepts learned are applied in real-world contexts. The professor will consistently emphasize the interdisciplinary connections with related subjects and the importance of the proper use of the Italian language, which continues to play a central role in academic study and, more broadly, in personal development, without prejudice to the essential knowledge of the English language required to keep pace with current developments and remain competitive in an international environment. The course will include opportunities for in-depth analysis and reflection through the active participation of experts and practitioners who, drawing on their professional experience, will provide valuable insights for academic study, practical application, and, prospectively, entry into the labour market. Group work activities may also be assigned at the professor’s discretion, with the aim of fostering collaboration among students and encouraging discussion of the topics covered. In this context, particular attention will be devoted to case studies drawn from real business practice.

The examination will normally consist of an oral test aimed at assessing the student’s ability to analyse and critically elaborate the concepts acquired. Students attending the course will be involved in a continuous assessment, which accounts for one third (1/3) of the overall grade. In this case, during the official examination sessions, attending students will take an individual final assessment accounting for the remaining two thirds (2/3) of the overall grade. For students exempted from attendance requirements or not compliant with course participation, the final assessment will account for 100% of the overall grade. The combination of continuous assessment (one third) and final examination (two thirds) is valid exclusively during the examination sessions scheduled at the end of the teaching semester. In subsequent examination sessions (retake sessions), students will be assessed solely through a single final examination (100%), and any previous continuous assessment grade will no longer be considered.

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.