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Docente
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DE ROMANIS MARIA GINEVRA
(programma)
Topic 1 – How companies’ operations are translated into numbers, an introduction to the Financial
Statements
Topic 2 – Basis for accounting, double entries
Topic 3 – Accounting principles, the composition of a Financial Statements and related assertions
Topic 4 – Balance Sheet: composition, key accounts representation and valuation under IFRS and
Italian GAAP
Topic 5 – Income Statement: composition, key accounts representation and valuation under IFRS and
Italian GAAP
Topic 6 – Cash Flow Statements: structure and composition
Topic 7 – The role of valuation, assumption and estimates
Topic 8 – Reading the financial statement driven by professional skepticism: an introduction to
financial statements analysis.
 Oral lessons provide for each Topic a summary of basic notions and methods and some examples.
The main teaching materials will be shared with the class, among IFRS and selected documents
provided to the students.
The students may consult the following textbooks (although out of date for some standards):
- Financial Accounting and Reporting – Barry Elliot and Jamie Elliot - 19th Edition – Pearson
This should help you understanding some basic principles related to IFRSs
- Basic Accounting – Nishat Azmat and Andy Limer – Teach Yourself
This should reinforce the basis of accounting giving an effective cut on practice on bookkeeping.
Updates on some standards will be provided to students and are reachable at www.ifrs.org
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