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 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 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 degree have to apply their knowledge in real contexts trough the analysis accounting data and to examine the managerial problems of multinational firms. At the end of this teaching course, the students will be able:
- to compare the financial statements of multinational firms with the application of financial statements analysis tools;
- to give an evaluation on 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
Harmonization and transition in Europe
Financial reporting in China

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

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

The written exam is based on three questions and two exercises. The three questions are relative to the theoretical issues. One exercise is on the double-entry system, and the other exercise is on the financial statement analysis. 5 points are assigned to each question. 8.5 points are assigned to each exercise. The minimum points to pass the exam are 18.0/30. Methods and contents of the exam are discussed during classes. The exam lasts 90 minutes.

Classes comprise both theoretical issues and exercises.

English

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

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