INTERNATIONAL ACCOUNTING

The course aims to offer the tools for outlining the study of international accounting, by describing the historical and evolutionary profiles of accounting and the main issues relating to the evolution of accounting harmonization. The course then focuses on the main accounting records, comparing Italian accounting principles with IFRS, focusing then on the international standards.

1 KNOWLEDGE AND UNDERSTANDING
As students of the COMMERCIO ESTERO - Bachelor's Degree Programme have to know and understand how entities operate in the international context and know to the international financial statements and the other tools to support decisions, at the end of this course, it is expected that students know and are able to understand:
- which are the rules to be applied for the evaluation of the main items of the financial statements;
- what are the effects on the accounting representation of the various evaluation choices of the financial statement items;
- what consequences in terms of prepaid or deferred taxes derive from the different valuation choices of the financial statement items.

2 APPLYING KNOWLEDGE AND UNDERSTANDING
Since students in the COMMERCIO ESTERO - Bachelor's Degree Programme must be able to contextualize their knowledge and apply them to concrete situations through the analysis of available data, at the end of this course the student will be able to:
- apply the different evaluation criteria to concrete situations;
- accounting for their effects.

Business Administration Exam

Accounting & Accounting harmonization: past trends and development.
Conceptual framework for IAS/IFRS.
Focus on International Standars in comparison to national standards:
- Provision for funds.
- Deferred taxation.
- Accounting for Debt Settlements.
- Accounting reports related to tangible and intangible assets.
- Operating and financial lease.
- Accounting for inventories.
- Credit facilities accounting.
- Equity items.

U. Sostero, E. Santesso, I principi contabili per il bilancio d'esercizio, II ed., EGEA, 2018; Cap. 3, 4, 8, 9 e 10.

F. Giunta. M. Pisani, Il bilancio, III ed., Apogeo, Milano, 2017.
A. Palma (a cura di), Il bilancio di esercizio, V ed., Giuffrè, Milano, 2016.
A. Quagli, Bilancio di esercizio e principi contabili, VIII ed., Giappichelli, 2017.
AA.VV., Il bilancio secondo i principi contabili internazionali IAS/IFRS, IV ed., Giappichelli, 2016

- The exam will be written and will be composed of 3 sections. The first section will consist of 10 multi-choice questions. The following sections will be corrected only if a minimum score of 6/10 has been achieved in the first section. The second section provides a theoretical question to be argued in a few lines (10 pt.). The third section provides two exercises (20 pt.). Time: 60 minutes.

- In any Covid-19 emergency period, teaching and exam methods must undergo changes for students’ protection.

- Lectures and specialized tutoring.

- In any Covid-19 emergency period, teaching and exam methods must undergo changes for students’ protection.

Italian

- Online registration is COMPULSORY. In case of registration problems, students are required to contact the economic campus a reasonable number of days BEFORE dead line. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

- In any Covid-19 emergency period, teaching and exam methods must undergo changes for students’ protection.

written