Global MBA (blended Rome edition) (Anno Accademico 2019/2020)

International financial accounting

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

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Global MBA (blended Rome edition) (Anno Accademico 2019/2020)

International financial accounting

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Global MBA (blended Rome edition) (Anno Accademico 2019/2020)

International financial accounting

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