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)
Testo di riferimento: - A.A.V.V., Il bilancio secondo i principi contabili internazionali IAS/IFRS. Regole e applicazioni, quarta edizione, Giappichelli, 2016. Testi di approfondimento: -Memento Pratico. Principi contabili internazionali, Francis Lefebvre, 2018. -Wiley GAAP 2020, Interpretation and Application of Generally Accepted Accounting Principles. -IAS/IFRS (a cura di Dezzani, Biancone, Busso), IPSOA WOLTERS KLUWER, 2020
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