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Derived from
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15797 RAGIONERIA INTERNAZIONALE in Administration, finance and control 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)
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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