Corsi di Laurea Corsi di Laurea Magistrale Corsi di Laurea Magistrale
a Ciclo Unico
Scuola di Economia e Scienze politiche
EPP6076937, A.A. 2017/18

Informazioni valide per gli studenti immatricolati nell'A.A. 2015/16

Principali informazioni sull'insegnamento
Corso di studio Corso di laurea in
EP2093, ordinamento 2014/15, A.A. 2017/18
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Crediti formativi 6.0
Tipo di valutazione Voto
Dipartimento di riferimento Dipartimento di Scienze Economiche e Aziendali "Marco Fanno"
Obbligo di frequenza No
Lingua di erogazione INGLESE
Corso singolo NON è possibile iscriversi all'insegnamento come corso singolo
Corso a libera scelta È possibile utilizzare l'insegnamento come corso a libera scelta


Dettaglio crediti formativi
Tipologia Ambito Disciplinare Settore Scientifico-Disciplinare Crediti
AFFINE/INTEGRATIVA Attività formative affini o integrative SECS-P/07 6.0

Modalità di erogazione
Periodo di erogazione Terzo trimestre
Anno di corso III Anno
Modalità di erogazione frontale

Organizzazione della didattica
Tipo ore Crediti Ore di
Ore Studio
LEZIONE 6.0 42 108.0 Nessun turno

Inizio attività didattiche 16/04/2018
Fine attività didattiche 15/06/2018

Prerequisiti: Course held during the International Summer Program In Padova: intensive classes especially dedicated to international students. Classes and exam: May- mid June.

Students are expected to have taken at least an introductory course in accounting and be familiar with financial statements.
Conoscenze e abilita' da acquisire: At the end of the course, students are expected:
• To have a good understanding of the main accounting issues related to the application of the International Accounting Standards (IFRS/IAS)
• Being able to interpret financial statements prepared according to International Accounting Standards to reveal value added for shareholders
• Understanding how different accounting policies affect the analysis of profitability, growth and valuation
• Being able to perform a quality-of-earnings analysis
• Understanding how companies can manipulate earnings and how earnings manipulations can be detected
Modalita' di esame:
Criteri di valutazione: Assessment for granting grades in this course is different for “attending” and “non-attending students”. An “attending student” is who will hand in all team-work assignments during the course and who will be able to pass the final exam at the end of the course. If one of the two conditions above stated is not satisfied, the student is considered a “non-attending” student.

Grades for “attending” students:
- Written exam 60%
- In-class performance and participation 10%
- Team work assignments 30%

Grades for “non-attending” students:
- Written exam 100%

Students are responsible for all materials contained in the program, irrespective of the extent to which it is covered in class.
Contenuti: This course focuses on the use of accounting information prepared according to International Accounting Standards to support the decision making process of investors and analysts. The course is divided into two main parts. In the first part, we will discuss the conceptual framework underlying IFRS/IAS and we will study the application of the International Accounting Standards to intangible and tangible assets. The second part of the course, instead, is devoted to understanding how to perform a quality-of-earnings analysis and detect accounting manipulations. To do so, we will analyze how different accounting policies might affect earnings. The main topics covered during the course are as follows:
• Introduction to the financial statements
• The conceptual framework underlying IFRS/IAS
• Accounting for intangible assets according to IFRS/IAS
• Accounting for tangible assets according to IFRS/IAS
• Viewing the business through the financial statements
• Creating accounting value and economic value
• Analysis of the quality of financial statements
Attivita' di apprendimento previste e metodologie di insegnamento: Teaching will be based on three concurrent approaches:
• lecturing by instructor,
• in-class discussion of cases and exercises,
• team work activities

The course is designed in a way that gives an important role to the participation of each student during the lessons. It is important to be pro-active by asking questions, making relevant comments and adding personal views on the topics discussed. Students are expected to participate actively by having read the teaching material in advance, taking an active role in group discussions, and teamwork.
Eventuali indicazioni sui materiali di studio: The slides presented in class will be available through the Moodle platform. Other relevant materials might be provided to or mentioned to students throughout the class and will be made available to students promptly.
Testi di riferimento:
  • International Accounting Standards Board [IASB], The Conceptual Framework for Financial Reporting. --: --, 2010.
  • International Accounting Standards Board [IASB], Intangible Assets (IAS 38). --: --, 2014.
  • International Accounting Standards Board [IASB], Property, Plant and Equipment (IAS 16). --: --, 2014.
  • Penman, S. H., Financial Statement Analysis and Security Valuation 5th Edition. --: McGraw-Hill International Edition, --. Chapters: 2, 8, 17, 18.