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Derived from
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15797 RAGIONERIA INTERNAZIONALE in AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) LM-77 0 PERRONE Egidio Giuseppe
(syllabus)
- introduction to international accounting;
-worldwide accounting diversity;
-accounting approaches;
-international convergence of financial reporting;
-IFRS financial reporting;
-US GAAP financial reporting ;
- accounting standards codification;
-IFRS in the European Union;
-IFRS in the United States;
-Comparative Accounting(America and Europe)
(reference books)
Testi di riferimento:
-Egidio Perrone, Concetti e standard contabili del FASB e dello IASB , Sette Città, Viterbo, 2019
- A.A.V.V., Il bilancio secondo i principi contabili internazionali IAS/IFRS. Regole e applicazioni, quarta edizione, Giappichelli, 2016.
-Memento Pratico. Principi contabili internazionali, IPSOA Francis Lefebvre, 2016.
-Wiley GAAP 2018, Interpretation and Application of Generally Accepted Accounting Principles.
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