LEARNING OUTCOMES: The course aims at providing a complete preparation on international accounting standards (IAS/IFRS) for the preparation of annual reports, on the preparation of the consolidated account and on the peculiarity regarding the annual reports of financial entities.

KNOWLEDGE AND UNDERSTANDING: At the end of the exam, the student must have the knowledge necessary for the preparation and understanding of financial statements drawn up in compliance with international accounting standards.

APPLYING KNOWLEDGE AND UNDERSTANDING: the student must be able to apply the accounting standards for the evaluation of the single balance sheet items and to correctly interpret a balance sheet drawn up according to them.

MAKING JUDGEMENTS: the student must be able to develop their own independent assessment of the correctness of the assessments made on the basis of the IAS/IFRS principles.

COMMUNICATION SKILLS: the student must be able to interact within a working group on matters relating to the IAS/IFRS accounting principles.

LEARNING SKILLS: The student must have developed an adequate learning ability on issues relating to international accounting standards.