PRINCIPLES OF INTERNATIONAL ACCOUNTING

The course contributes to the learning objectives of the Master degree, which provides a learning of the economic and market trends, by preparing students able to interpret and analyse the accounting system from an international perspective.

1 KNOWLEDGE AND UNDERSTANDING
The students of the Master's degree have to know and understand the theoretical tools useful to interpret and research on economic field and to operate on markets.
At the end of this teaching course, the students will be able to:
- to analyze and compare the accounting and market systems of different countries;
- to interpret their differences.

2 ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The students of the Master's degree have to apply their knowledge in real contexts through the analysis of accounting data and to examine the managerial problems of multinational firms.
At the end of this teaching course, the students will be able to:
- to compare the financial statements of multinational firms with the application of financial statements analysis tools;
- to give an evaluation of their financial performance.

There are not prerequisites for the course.

Fundamentals of financial accounting: double-entry system
Contents of financial statements
Fundamentals of financial statement analysis
International accounting differences: causes, examples, and classifications
International harmonization and global convergence
Financial reporting in China

Alexander D., Nobes C. (2020), Financial accounting: An international introduction/7e, Pearson Education

Supplemental textbook
Nobes C., Parker R. (2020), Comparative international accounting/14e, Pearson Education

The written exam consists of an exercise, three open-ended questions, and five multiple-choice questions.
The exercise is on the double-entry system and financial statement analysis and is worth 10 points.
The questions are on theoretical topics. The three open-ended questions are worth 5 points each, and the five multiple-choice questions are worth 1 point each.
The minimum score to pass the exam is 18/30.
The mode and content of the exam will be discussed during class.
The duration of the exam is 90 minutes.

People who complete the exercises uploaded to Moodle from time to time will receive up to +2 points on the final grade.

written

Classes comprise both theoretical issues and exercises.

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the Professor or Campus Economico before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.

ACCESSIBILITY, DISABILITY AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. 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 at inclusione@unive.it

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development