International Accounting

The course is divided into four parts: 

1. overview of the main accounting principles and tools and introduction to financial statements analysis (reformulation of balance sheet and income statement; ratios analysis; cash flow statement);
2. valuation of main assets and liabilities (tangible and intangible fixed assets; lease contracts; impairment of assets; inventories; receivables and payables) according to international accounting standards (IAS/IFRS);
3. consolidated financial statements (concept of control and consolidation area; pre-consolidation transactions; eliminations of intragroup transactions; consolidation methods and theories);
4. non financial reporting (sustainability and integrated reporting).

In presenza