Università Roma Tre

The teaching of the National Accounting Standard deepens the accounting and financial reporting of operations that present different solutions based on the Italian legislation in force and the national accounting standards issued by the Italian Accounting Body.
At the end of the course, the student will have acquired:
• in-depth application knowledge of the techniques for accounting for operations for the preparation of the national financial statements;
• an adequate ability to analyze the effects deriving from the adoption of alternative accounting techniques.