Portale di Ateneo - En.Unibs.it

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.
Students will develop skills in understanding the international accounting standards in the area of professional accounting education.
Major topics covered in this program are:
- European accounting harmonization from EU Directives to the Regulations (EC);
- History of accounting regulation in Italy;
- The Italian accounting regulation: the Civil Code-based model and the Ias-based model;
- Ias-Ifrs conceptual framework;
- Presentation of financial statements according to Ias 1;
- Preparation of financial statements according to Ias-Ifrs.