Teacher
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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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