INTERNATIONAL ACCOUNTING

The course aims to provide the tools for the study of international accounting, describing the historical and evolutionary profiles of accounting and the attempts at accounting convergence. Considering the main accounting records, the civil law approach and the interpretation of national accounting standards (OIC) and international standards (IFRS) will be compared, with a particular focus on the latter.

1. KNOWLEDGE AND UNDERSTANDING
Since students in the Foreign Trade degree program must understand the workings of international trade and be familiar with financial statements and other decision-support tools, at the end of this course, the student will know and be able to understand:

The rules to be applied for the evaluation of the main items in the financial statements;
The effects on the accounting representation of different valuation choices for financial statement items;
The consequences in terms of deferred or prepaid taxation resulting from different valuation choices for financial statement items.
2. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
Since students in the Foreign Trade degree program must be able to contextualize their knowledge and apply it to concrete situations through the analysis of available information, at the end of this course, the student will be able to:
- Apply different evaluation criteria to concrete situations;
- Account for their effects in the financial statements.

ACCOUNTING AND BUSINESS ADMINISTRATION

Accounting and attempts at convergence: Historical and Evolutionary Profiles
The Conceptual Framework of International Accounting Standards.
Valuation and Accounting Representation According to International Accounting Standards (IFRS) Compared to Civil Law Provisions and National Accounting Standards (OIC) for the Following Financial Statement Items:
- Provisions.
- Deferred Taxation.
- Liabilities.
- Tangible and Intangible Fixed Assets.
- Leases.
- Inventories.
- Receivables.
- Equity.

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

The exam will be written and will consist of 3 sections. The first section (worth a maximum of 10 points) will consist of 10 multiple-choice questions. The subsequent sections will only be graded if a minimum score of 6/10 is achieved in the first section. The second section (worth a maximum of 10 points) includes a theoretical question to be discussed in approximately ten lines. The third section (worth a maximum of 10 points) involves solving two exercises. The written test has a duration of 60 minutes.

The course includes lectures. During the lectures, theoretical aspects will be explained, and examples of accounting entries will be demonstrated.

EXAM REGISTRATION: Only students who have registered online within the terms provided by the procedure will be admitted to the final exam. Any registration issues must be reported to the Economic Campus a reasonable number of days BEFORE the closing of the lists.
Accessibility, Disability, and Inclusion
Accommodations and Support Services for Students with Disabilities or Specific Learning Disorders
Ca’ Foscari applies Italian Law (Law 17/1999; Law 170/2010) for support services and accommodations available to students with disabilities or specific learning disorders. If you have a motor, visual, or hearing disability, or other disabilities (Law 17/1999), or a specific learning disorder (Law 170/2010) and require support (classroom assistance, technological aids for taking exams or individualized exams, accessible format materials, note-taking, specialized tutoring to support study, interpreters, or other services), contact the Disability and DSA Office at disabilita@unive.it

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