Teacher
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PERRONE Egidio Giuseppe
(syllabus)
The course proposes the study of the concepts and rules that govern the preparation of financial reporting in compliance with IAS/IFRS and carries out a comparative survey on accounting regulations in the USA and Europe. -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)
- A.A.V.V., Il bilancio secondo i principi contabili internazionali IAS/IFRS. Regole e applicazioni, quarta edizione, Giappichelli, 2016. Books to learn more: -Wiley GAAP 2020, Interpretation and Application of Generally Accepted Accounting Principles. -IAS/IFRS (a cura di Dezzani, Biancone, Busso), quinta edizione-2020, Ipsoa Wolters Kluwer, 2019 -Memento Pratico. Principi contabili internazionali, Giuffré Francis Lefebvre, 2020.
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