Course Program
The course is designed to develop the students' abilities to understand International Financial Reporting Standards and to compare the Civil Code-based model with the Ias-based model according to italian accounting rules.
Major topics covered in this program are:
1. European accounting harmonization from EU Directives to the Regulations ((EC);
2. History of accounting regulation in Italy;
3. The Italian accounting regulation: the Civil Code-based model and the Ias-based model;
4. Major topics about financial reporting under Ias-Ifrs:
* Conceptual framework;
* Presentation of financial statements according to Ias 1;
* Preparation of financial statements according to Ias-Ifrs.