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The path of accounting harmonisation at the international level has interested in the last years the European and international institutions, as well as the main standard setters (IASB and FSAB). This path is reflected on the accounting system of the companies which is undergoing deep and radical changes. The first companies affected by this transformation were those listed on the stock exchange but more and more this wave of change is extending to Small and Medium Enterprises (SMEs) due to regulatory interventions in accordance with the international accounting principles, and with a gradual conversion of the national ones towards the rules issued by the IASB.
In this context, the course aims at analyzing the principles and rules of international accounting, schemes of the financial statements, and criteria of the financial statements’ evaluation. At the same time, the course will focus on the latest developments in international and national law in terms of the financial statements’ evaluation in order to understand the processes of harmonisation taking place at the European and International level. |
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Professor/Tutor responsible for teaching
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Renata Paola Dameri
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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Elisabetta Magnaghi
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