Persone e Insegnamenti
      

Advanced and International Accounting (900001-ENG)

Pagina del corso: 900001 - Advanced and International Accounting (900001-ENG)
Docente/i: Daniele Gervasio - Roberto Aprile - Christine Vivienne Paterson

Bacheche del corso
Cartella principaleRisultati esami

Programmi del corso
  Anno accademico : 2019-2020
  Programma
 
  Anno accademico : 2018-2019
  Programma
 
  Anno accademico : 2017-2018
  Codice 900001-ENG
  Programma [agg. 24/04/2018]
 
  Anno accademico : 2016-2017
  Codice 900001-ENG
  Programma [agg. 17/10/2016]
 
  Anno accademico : 2015-2016
  Codice 900001-ENG
  Programma [agg. 09/10/2015]
 

Informazioni e materiali didattici del corso


Cartella principale Pubblicazione
Introduction to the course
Materials are password protected. For information write to: daniele.gervasio@unibg.it, indicating "name, surname and matr. number".
23/09/2019
Introduction to IAS/IFRS 23/09/2019
Note - Lesson 14th October 2019
This lesson will start at 13:00
24/09/2019
Exercises 08/10/2019
Harmonyzation analysis
Explanation of teamworking
08/10/2019
Groups Harmonization Analysis with assigned papers - updated 15.10.19
Exposition in class of each group: max 10 min. At least 3 group members have to expose analysis. By 19/10/19 groups must send report (in pdf format, 3-5 pages) of their analysis to daniele.gervasio@unibg.it
13/10/2019
Papers Harmonization Analysis 13/10/2019
Prof. Helliar's Material: 1 - 4 22/11/2019
Prof. Helliar's Material: 5-9 24/11/2019
Prof.ssa Helliar - Groups Assignment 26/11/2019
Integrative material first semester
It has to be studied by students who didn't do workgroup about harmonization analysis
03/12/2019
Note: written exam cod. 910005 (6 cfu - total exam) and cod. 900001 (12 cfu - partial exam about first semester, first 6 cfu).
Students who did workgroup about harmonization analysis but didn?t do workgroup with prof.ssa Helliar have to study: Introduction to IAS/IFRS + Exercises + materials published by prof. Helliar. Students who didn?t do workgroup about harmonization analysis but did workgroup with prof. Helliar have to study: Introduction to IAS/IFRS + Exercises + integrative material 1° semester. Students who didn?t do any workgroup have to study: Introduction to IAS/IFRS + Exercises + integrative material 1° semester + materials published by prof. Helliar. Students who did both workgroups (harmonization analysis + prof. Helliar?s workgroup) have to study: Introduction to IAS/IFRS + Exercises.
03/12/2019
Introduction to the course - II semester 17/02/2020
IAS 1 17/02/2020
Framework IFRS 17/02/2020
NOTE - next lessons
Because of COVID-19 emergency, next lessons will be taught as remote lectures (for instructions: https://www.unibg.it/node/9262)
06/03/2020
Bank Financial Statement
students are invited to click on www.menti.com, to enter the code 33 24 36. In this way, students can make a judgement on the world of work
06/03/2020
IAS 40 09/03/2020
IAS 16 - Property, plant and Equipment 10/03/2020
IAS 38 - Intangible assets 10/03/2020
Explanation working group n. 1 II semester 10/03/2020
Paper IAS 16 - IAS 40
These papers don't have to be studied for the exam. They are used only to do workgroup
17/03/2020
Workgroup n. 1 - II semester - assigned paper
Please, pay attention to instructions placed in the file (in table header).
17/03/2020
Workgroup n. 1 - second semester: expositions
Expositions of groups n. 4, 5, 7 and 8 are uploaded in moodle. While exposition of groups n. 1, 2, 3 and 6 can be found at following link: https://www.dropbox.com/sh/xrr2swaj9iz67dr/AACK4rUEVm__kThNF1Q-hFRKa?dl=0
23/03/2020
IFRS 16 - Leasing 23/03/2020
Construction contracts
Video lesson is available at: https://www.dropbox.com/sh/4w0iwzqtw9155bq/AAASbf8F2nIckW7dI46kwJGfa?dl=0
25/03/2020
IAS 2 - Inventories
Video lesson is available at: https://www.dropbox.com/sh/81por24sovyrksh/AADri0GaDg7ynQ5FvwMI4WIxa?dl=0
25/03/2020
IAS 32, IFRS 7, IFRS 9 03/04/2020
Consolidated Financial Statements
Slides can be downloaded at following link: https://www.dropbox.com/sh/rtxus7qkg5ryaqc/AACykyT2ZGEvVEW0UT-NgDs0a?dl=0
05/05/2020
IFRS 10-11-12
Slides can be downloaded at following link: https://www.dropbox.com/sh/2orlo57livawiw6/AABaASLeZoO9Yp9Rwp7oKp4oa?dl=0
10/05/2020
IFRS 3 - Business Combination
Slides can be downloaded at following link: https://www.dropbox.com/sh/ibzlevtpfoni2rf/AAAOWLKIoMHNoWTRc18Hmzgda?dl=0
11/05/2020
Applications IFRS 9, IFRS 8, IFRS 16
Slides can be downloaded at following link: https://www.dropbox.com/sh/6vvpix8oatf0f3y/AABvnPgAxjqf7gauo6EHFUpXa?dl=0
12/05/2020
Integrative material second semester - It has to be studied by students who didn't do the workgroup about II semester.
Material can be downloaded at the following link: https://www.dropbox.com/sh/hfcsewzldqddmr2/AAA_luaHwswg79SFvv1tW7Yza?dl=0
13/05/2020
IFRS 1- first time adoption
Slides can be downloaded at following link: https://www.dropbox.com/sh/s1l3mt93zddskaj/AABA5P0LWvDxsHetvohjUO87a?dl=0
24/05/2020

Risultati esami Pubblicazione
RESULTS - Worgroup with Prof. Helliar 10/01/2020
RESULTS written exam 14.01.20
Exam can be viewed and voluntary oral exam can be done on January, 23rd at 08.30, by appointment, in room 10, writing at daniele.gervasio@unibg.it. (Voluntary oral exam is only for students with cod. 910005). Students who want to refuse the grade, must communicate it by the day 24th January 2020, writing at daniele.gervasio@unibg.it
20/01/2020
Results - Written exam 03.02.20
Exam can be viewed and voluntary oral exam can be done on February, 10th at 14.00, by appointment, in office 112, writing at daniele.gervasio@unibg.it. (Voluntary oral exam is only for students with cod. 910005). Students who want to refuse the grade, must communicate it by the day 10th February 2020, writing at daniele.gervasio@unibg.it
07/02/2020
NOTE ABOUT EXAMS - JUNE/JULY 2020/
The exams will be made as "online written exam". The platform will be "Moodle". Students are invited to periodically check for updates in the vademecum on online written exams and the web page in moodle dedicated to online written exams, as university technicians publish useful updates to allow the exam to take place in the best way. Exams will be composed by (about) a dozen of open question with 10-15 rows to answer (typing to your pc) (both for the first part and second part). There will be not exercises. Because of the exam methodology is only "written online", there is not the possibility to make integrative oral exam.
11/05/2020
JUNE 2020 - EXAM SESSION - GOOGLE MEET LINK AND OTHER INFORMATIONS
Students are invited to read with attention this document and also "Vademecum for computer- based exams"(https://elearning15.unibg.it/course/view.php?id=1912). Students have to respect the indications in "Patto di corresponsabilitą" (https://www.unibg.it/node/9262)
06/06/2020
Results exam, 09th June 2020
Students who want to refuse the grade must communicate it to daniele.gervasio@unibg.it by 23th June 2020. Students who want to view the written exam must take appointment writing to daniele.gervasio@unibg.it by 20th June 2020
17/06/2020
JULY 2020 - Exam Session
The Google meet link to make online written exams will be indicated some days before the date of exam. Please note the possibility to make the online written exam at the university, MAKING A REQUEST AT UNIBG STUDENT SECRETARY, as indicated in Vademecum for computer-based exams (this is an option suggested to students who have problems with their internet home connection)
22/06/2020
JULY 2020 - EXAM SESSION - GOOGLE MEET LINK AND OTHER INFORMATIONS
Students are invited to read with attention this document and also "Vademecum for computer- based exams"(https://elearning15.unibg.it/course/view.php?id=1912). Students have to respect the indications in "Patto di corresponsabilitą" (https://www.unibg.it/node/9262)
28/06/2020
RESULTS EXAM, 02nd July, 2020
Students who want to refuse the grade must communicate it to daniele.gervasio@unibg.it by 14th July 2020. Students who want to view the written exam must take appointment writing to daniele.gervasio@unibg.it by 8th July 2020
06/07/2020

Testi consultabili in Biblioteca