Course 2009-2010 a.y.

Go to class group/s: 31

CLEAM (6 credits - II sem. - AI) - CLES (6 credits - II sem. - AI) - CLEF (6 credits - II sem. - AI) - BIEM (6 credits - II sem. - AI) - CLEACC (6 credits - II sem. - AI)

Course Director:
CAROLINA QUADRELLI

Course Objectives

The course aims at presenting accounting systems used in advanced economic countries, and the theory which stays behind the building and the graphic of financial reports. Since accounting language depends inevitably on environmental, legal and political factor interacting one another in every single country, the course is meant to concentrate on the evolution of the accounting systems in Europe and in the Anglo-Saxon world. Particular emphasis will be given to the information problems which characterize the accounting system of the multinational businesses and to the nowadays harmonization accounting process.

The main themes treated are:

• The history of the accounting European language;
• The nowadays accounting harmonization  process
• How the accounting systems work within the international scene

The aim of the course is achieved through the use of both the book Comparative International Accounting, 10th edition and specific didactical means, prepared by the professor, so that the subject is treated in such a way that it keeps being anchored to reality cases.

Course Content Summary

• The history of the accounting European language
• The theories of the differences among the various accounting systems
• The harmonization process on which the European directives are based
• The harmonization accounting  process adopted with the  IAS/IFRS
• The U.S. accounting principles (an overview)
• How the accounting systems with integrated survey work
• How the accounting of intra-company flow
• Multicurrency accounting systems
• Segment reporting
• The transfer pricing

Detailed Description of Assessment Methods

Written exam.

Textbooks

• C. NOBES, R. PARKER, Comparative International Accounting 10ed.
• Materiale a cura del docente

Exam textbooks & Online Articles (check availability at the Library)

Prerequisites

• Base accounting knowledge
• Intermediate English

Last change 09/06/2009 16:41