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Business management and digital technologies (Academic Year 2018/2019)

International financial accounting



Video professors: Elisabetta Magnaghi - Lille Catholic University (Lilla - Francia), Sonia Chikh M'Hamed - Renmin University of China (Beijing - China)

Videolesson

Lesson n. 1: The financial accounting information
   The Financial information and external users
   Qualitative charateristics
   Financial accounting system
   Main financial statements 		Go to this lesson Elisabetta Magnaghi
Lesson n. 2: Financial statements
   Double entry bookkeping
   Preparation of financial statement 		Go to this lesson Elisabetta Magnaghi
Lesson n. 3: The fundamental principles
   Sole trader VS limited company
   the basic principles
   Preparing final financial statements IA1 Income statement 		Go to this lesson Elisabetta Magnaghi
Lesson n. 4: Non current asset
   Statement of financial position
   Valuation of non current asset
   Revaluation model 		Go to this lesson Elisabetta Magnaghi
Lesson n. 5: Depreciation of tangible assets
   Depreciation concept
   Depreciation model
   Disposal of non current asset 		Go to this lesson Elisabetta Magnaghi
Lesson n. 6: Intangible assets
   What is an intangible asset?
   Accountig issue IAS 38
   Intangibels recognised in business combinations 		Go to this lesson Elisabetta Magnaghi
Lesson n. 7: Current assets
   Definition of current assets
   Inventories
   Accruals and prepayments 		Go to this lesson Elisabetta Magnaghi
Lesson n. 8: Liabilities
   Liabilities and provisions
   Measurement of provisions
   Particular circumstances included in IAS 37
   Contingent liabilities and assets 		Go to this lesson Elisabetta Magnaghi
Lesson n. 9: Revenue
   What is revenue?
   Revenue in operating cycle
   Revenue transaction with separate components 		Go to this lesson Elisabetta Magnaghi
Lesson n. 10: Interpretation of financial statements
   Analytical techniques and process
   Ratio analysis
   Profitability
   Liquidity
   Gearing 		Go to this lesson Elisabetta Magnaghi
Lesson n. 11: Sustainability and corporate social responsibility
   Sustainability and sustainable development
   CSR
   CSR dimensions
   Stakeholders' theory
   Shared value creation 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 12: The evolution of the concept of corporate social responsibility
   Institutional initiatives at international level
   Institutional initiatives at european level 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 13: Triple bottom line
   Shared value
   Triple bottom line
   Argumentation in favour
   Argumentation against 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 14: Extra-financial reporting
   Change requests regarding corporate reporting
   accountability concept
   Characteristics of extra accountin information
   Reference and reporintng standards 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 15: From the social report to the sustainability report
   Enviromental report
   Social report
   Reference framework
   Process framework 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 16: Content models of the social report
   GBS framework
   IBS framework
   CSR-SC framework
   GRI framework 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 17: GRI Framework
   The Global Reporting Initiatives
   Reporting process
   Guiding principles
   Materiality principle 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 18: Integrated Management Frameworks
   The Balanced scorecard
   Sustainability balances scorecard
   Skandia Navigator 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 19: European Directive 2013/95/EU
   Directive 2014/95/EU
   Motivation and companies involved
   Information to be provided 		Go to this lesson Sonia Chikh M'Hamed
Lesson n. 20: Integrated Reporting
   Integrated reporting
   Fundamental concepts
   Content elements
   Guidelines 		Go to this lesson Sonia Chikh M'Hamed