Unit INTERNATIONAL ACCOUNTING
- Course
- Accounting, finance and control
- Study-unit Code
- 20A00073
- Location
- PERUGIA
- Curriculum
- Accounting & business administration
- Teacher
- Libero Mario Mari
- Teachers
-
- Libero Mario Mari
- Hours
- 63 ore - Libero Mario Mari
- CFU
- 9
- Course Regulation
- Coorte 2026
- Offered
- 2026/27
- Learning activities
- Caratterizzante
- Area
- Discipline aziendali
- Sector
- ECON-06/A
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- Knowledge of national accounting standard.
Knowledge of international accounting standards (IAS / IFRS).
Knowledge of the main differences between the accounting systems of different countries .
Knowledge of presentation of financial statements. - Reference texts
- 1) L.M. Mari, Il bilancio IAS/IFRS. Fondamenti, logica contabile e composizione, Giappichelli, Torino, 2019.
2) L.M. Mari, Le valutazioni nel bilancio IAS/IFRS. Un'analisi di principi contabili internazionali, Giappichelli, Torino, 2020. - Educational objectives
- The accounting systems. The differences between the national and the international accounting system and balance sheet. Process of preparation of the financial statements. Structure and content of international accounting standards IAS / IFRS and the key differences with the Italian national accounting.
- Prerequisites
- In order to be able to understanding and know how to tackle the course, students must have the following knowledge :
- the system and the accounting method
- logic of preparation of the financial statements
This precondition is valid both for attending and not attending students - Teaching methods
- The course is organized as follows:
- lectures on all subjects of the course
- exercises - Other information
- Optional but strongly advised
- Learning verification modality
- The exam consists of a written test of four open-ended questions.
The four questions concern all parts of the course: two question on the first part of the course (the role of accounting and the different accounting systems, and the financial statement equations); two questions on the second part of the course (international accounting standard)
The duration of the test is 2 hours. - Extended program
- 1 – Introduction to the financial statements according to the rules of the Civil Code and national accounting principles: general principles, composition, evaluation criteria. 2 - International accounting and accounting systems. 3 - The diversity of national accounting systems and the accounting harmonization process. 4 - The introduction of international accounting standards in Europe and Italy. 5 - Asset/liability view vs revenue/expense view and asset accounting systems (classical and Anglo-Saxon version) and income. 6 - The new paradigms of international accounting standards: from realized income to realizable income; from historical cost to fair value. 7 - Fair value measurement (IFRS 13). 8 - Conceptual framework for financial reporting. 9 - The composition and general principles of preparing the financial statements (IAS 1, IFRS 18): a) The balance sheet, b) the income statement and the comprehensive income, c) the cash flow statement (IAS 7), d) the statement of changes in equity, e) the attached notes. 10 - The representation and valorisation of the items of the financial statements according to the international accounting standards IAS/IFRS: a) tangible fixed assets (IAS 16); b) intangible assets (IAS 38); c) reductions in value of assets (IAS 36); d) the leasing contract (IFRS 16); e) warehouse inventories (IAS 2); f) financial instruments (IAS 32 and IFRS 9); g) revenues from contracts with customers (IFRS 15), h) provisions (IAS 37); i) financial charges (IAS 23); l) the calculation and accounting of income taxes (IAS 12).
- Obiettivi Agenda 2030 per lo sviluppo sostenibile
- 4;8;9