The aim of the course is to give to the students the basical instruments to understand the International Financial Reporting referring to the specific European (UE) and international (IASB) rules, with a deep analysis of the role and of the use of the accounting information in the decision making process. According to the specificity and diversity of the advanced accounting systems, the aim of the Course is giving knowledges to understand the importance of the internal and external controls on the economic information, as wall as knowledges to apply the main financial communication instruments, voluntary or compulsory, typical of the multinational enterprises.
The course analyses the basic theoretical and practical elements of the '"accounting" science, considering the distinction between the "financial accounting", "accountability" and "management accounting", and also the relevant implications at international level of the financial communication process towards the financial markets, as well as the role of the systems of corporate governance. Those aspects are studied also referring to the environmental and macroeconomic background around the enterprises, in which those elements are developed.
Alexander D., Nobes C., Financial Accounting. An International Introduction, Prentice Hall, 2010.
Readings, journal article and other course materials provided by the teacher.