International Financial Reporting Standards

Aims of the course

This course intends to examine the issues referred to preparation of Financial Statements in the context of publicly held firms. The main aim of the course is to provide to students competences on the preparation and presentation of a Financial statement IFRS compliant.

Course syllabus

This course intends to provide to students a comprehensive coverage of international financial reporting issues, moving from the interaction between accounting and its environment and accounting harmonization. Large part of the classes will be devoted to the International Accounting institutions and particularly to the International Accounting Standards Board (IASB). During the course rules will be examined issued by the IASB which were endorsed European Union with. Moreover the IASB Framework, IAS 1 and the main standards on the preparation of individual and consolidated Financial report (IAS 7, 8, 10, IFRS 3 and IAS 14/IFRS 8) will be explained.

Course director(s)