Università Roma Tre

SECOND PART
The standard for recognition of assets and liabilities
The Annual report form: Balance sheet, Income statement, Cash Flow statement and Disclosures
The main measurement criteria
The main measurement criteria (cont’d): the non current assets
The main measurement criteria (cont’d): the intangible assets
The main measurement criteria (cont’d): the financial assets
The main measurement criteria (cont’d): the inventories
The main measurement criteria (cont’d): the receivables and derivatives instruments
The main measurement criteria (cont’d): the currency assets and liabilities and work in progress account
Crimes in annual statutory report: an introduction
The International Financial Reporting Standards
The content of annual report: the meaning of EBIT, EBITDA and net return

G. Zanda, Il bilancio delle società. Lineamenti teorici e modelli di redazione, Giappichelli, 2007
A. Quagli, Bilancio di esercizio e principi contabili, Giappichelli, 2018

FIRST PART: The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting

SECOND PART: Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.


THIRD PART:Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

A. Melville, International Financial Reporting, Pearson, 2019. (all)

SECOND PART
The standard for recognition of assets and liabilities
The Annual report form: Balance sheet, Income statement, Cash Flow statement and Disclosures
The main measurement criteria
The main measurement criteria (cont’d): the non current assets
The main measurement criteria (cont’d): the intangible assets
The main measurement criteria (cont’d): the financial assets
The main measurement criteria (cont’d): the inventories
The main measurement criteria (cont’d): the receivables and derivatives instruments
The main measurement criteria (cont’d): the currency assets and liabilities and work in progress account
Crimes in annual statutory report: an introduction
The International Financial Reporting Standards
The content of annual report: the meaning of EBIT, EBITDA and net return

G. Zanda, Il bilancio delle società. Lineamenti teorici e modelli di redazione, Giappichelli, 2007
A. Quagli, Bilancio di esercizio e principi contabili, Giappichelli, 2018

FIRST PART: The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting

SECOND PART: Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.


THIRD PART:Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

A. Melville, International Financial Reporting, Pearson, 2019. (all)