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A86045 Accounting and Financial Reporting
Scuola di Economia e Management
Syllabus
Academic Year 2017/18 Second Semester
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Learning Objectives
At the end of the course the student will be able to:
- read and perform a high level interpretation of the Financial Statements of companies applying international accounting standards;
- identify and evaluate the impact on the companies’ accounts of the principal alternative accounting methods;
- carry out a high level assessment of the economic-financial position of a company reporting under IAS/IFRS.
Learning targets
At the end of the course the student will be able to:
- read and perform a high level interpretation of the Financial Statements of companies applying international accounting standards;
- identify and evaluate the impact on the companies’ accounts of the principal alternative accounting methods;
- carry out a high level assessment of the economic-financial position of a company reporting under IAS/IFRS.
Course Content
The aim of this course is
- to teach the general principles of IAS/IFRS, the structure of Financial Statements compliant with IAS/IFRS and the recognition and measurement rules provided by the accounting principles for the key balance sheet and income statement items;
- to enable students to evaluate the economic-financial position of complex organizations through the systematic use of the information included in the public financial statements.
The course is divided in two main parts:
- the main concepts of financial accounting and analysis will be presented at the beginning of the course when the different analytical tools that the financial statements readers may use in order to extract useful information about a company economic performance and financial situation will then be covered;
- following this, the IAS/IFRS for the major items of assets and liabilities will be presented in order to understand the scope of the standards, the definitions, rules for initial recognition and subsequent measurement and disclosure requirements.
Course Delivery
The course is made up of theoretical lessons, classroom discussions, research assignments, cases and practical exercises.
Lectures are held throughout the entire semester. Students are responsible for learning the material before coming to class.
Students are responsible for consulting on a regular basis the website of the course on “my.liuc.it” where updates, additional material, slides and exercises for the course are posted.
There will be a midterm test.
Course Evaluation
The assessment is based on a written exam at the end of the course. To pass the exam the student needs to achieve a grade higher than 18/30.
For attending students only, the exam is made up of two written tests (mid-term test plus final test). Sufficiency in both tests is required to pass the exam (sufficiency = grade higher than 18/30).
Syllabus
| Session 1 19/02/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Financial Reporting Under IFRS Readings:
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| Session 2 22/02/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Financial Analysis: Ratio Analysis Readings:
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| Session 3 26/02/2017 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Financial Analysis: Segments and Earings Per Share Readings:
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| Session 4 01/03/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Review session Readings: Teaching material on the course website |
| Session 5 05/03/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Revenues Readings:
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| Session 6 08/03/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Costs and Expenses Readings:
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| Session 7 12/03/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Taxation - Direct & Indirect Readings:
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| Session 8 15/03/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Non-current Assets - Intangible Assets Readings:
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| Session 9 19/03/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Non-current Assets - Tangible Assets Readings:
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| Session 10 20/03/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Financial leases Readings: Melville Chapter 9
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| Session 11 22/03/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Impairment of assets Readings:
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| Session 12 26/03/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Review Session Readings:
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| Session 13 05/04/2018 Time: 10:00 Hours of lesson: 3 Instructor: P. Tettamanzi | Topics: Inventories Readings:
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| Session 14 09/04/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Construction Contracts Readings:
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| Session 15 10/04/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Non-Financial Liabilities Readings:
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| Session 16 12/04/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Review Session Readings:
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| Session 17 16/04/2018 Time: 11:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Mid-term Test Readings: |
| Session 18 23/04/2018 Time: 09:00 Hours of lesson: 3 Instructor: P. Smith | Topics: Financial Instruments 1 Readings:
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| Session 19 24/04/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Financial Instruments 2 Readings:
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| Session 20 26/04/2018 Time: 09:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Review session
Readings:
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| Session 21 02/05/2018 Time: 14:00 Hours of lesson: 3 Instructor: P. Tettamanzi | Topics: Cash Flow Statement Readings:
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| Session 22 10/05/2018 Time: 09:00 Hours of lesson: 2,5 Instructor: P. Tettamanzi | Topics: Group Accounts/Business Combinations Readings:
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| Session 23 17/05/2018 Time: 09:30 Hours of lesson: 3,5 Instructor: P. Tettamanzi | Topics: Review Session Readings:
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| Session 24 24/05/2018 Time: 09:00 Hours of lesson: 4 Instructor: P. Tettamanzi | Topics: Review session Readings:
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| Session 25 28/05/2018 Time: 11:00 Hours of lesson: 2 Instructor: P. Smith | Topics: Final Test Readings: |
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