Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
| Modules | Credits | TAF | SSD |
|---|
One module to be chosen between the followingTwo modules to be chosen among the following2° Year It will be activated in the A.Y. 2026/2027
| Modules | Credits | TAF | SSD |
|---|
One module to be chosen between the followingTwo modules to be chosen among the following| Modules | Credits | TAF | SSD |
|---|
One module to be chosen between the followingTwo modules to be chosen among the following| Modules | Credits | TAF | SSD |
|---|
One module to be chosen between the followingTwo modules to be chosen among the following| Modules | Credits | TAF | SSD |
|---|
One module between the following:
- 1st year - Advanced international accounting - delivered in 2025/2026
- 2nd year - Business valuation - delivered in 2026/2027Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Advanced international accounting (2025/2026)
Teaching code
4S009791
Academic staff
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre LM dal Feb 16, 2026 al May 20, 2026.
Courses Single
Authorized
Learning objectives
The course draws on the accounting harmonization process underway at an international level which, among other things, has led to the introduction of the international accounting standards Ias/Ifrs and the so-called "Non-financial information" in the regulation of the annual report in many countries (European and non-European), providing for its application with regard (at a minimum) to the (consolidated) financial statements of listed companies. Thus, the course starts from a preliminary illustration of the harmonization process in progress and the consequent choices made in some of the main countries and geopolitical contexts (European Union, Italy, USA, etc.). Subsequently, the course offers a detailed presentation of the international accounting standards, starting from the IASB’s Conceptual Framework and subsequently with the single most relevant IASs/IFRSs. The current international trends in sustainability and integrated reporting are then outlined. The course aims to make the Student acquire, from an international perspective, the necessary knowledge to be able to independently deal with the main problems of preparing a financial statement of an “IAS/IFRS adopter” company and the more advanced forms of non-financial reporting, also putting the Student in a position to grasp its informative potential. Therefore, at the end of the course, the Student will have to demonstrate knowledge and ability to apply the classification and evaluation criteria provided for by the IAS/IFRS standards as well as being able to set the contents of the various forms of communication mandated to which a large company.
Prerequisites and basic notions
Students must have a solid foundation of knowledge in business economics, accounting, and financial statement preparation in accordance with Italian civil law and national accounting principles.
Program
Part I – The Accounting Harmonization Process 1. Introductory Elements of International Accounting 2. The Harmonization Process within International Accounting 3. Harmonization at European and Global Level. Part II – The Rules for Preparing Financial Statements Under IAS/IFRS 1. The Framework 2. Financial Statement Formats 3. Cost and Fair Values as the Basis of Measurement 4. Analysis and Application of Individual Relevant Principles. Part III – Non-Financial Information and Sustainability Reporting 1. The Evolution of Non-Financial Information: Toward an Integrated Approach 2. Reference Standards for Preparing Sustainability Reporting 3. Case Studies and Issues in Preparing and Disclosure of Sustainability Information.
Bibliography
Didactic methods
The course will be taught through lectures and quantitative applications and exercises. Real-world cases will also be presented and expert speakers on the subject matter will be invited.
Learning assessment procedures
Learning assessment consists of a written exam. Students who pass the written exam are then admitted to an optional oral exam. The written exam consists of three questions covering each section of the program. Specifically: i) two open-ended questions are theoretical and descriptive, designed to test knowledge of the course content and are also designed to assess the student's critical thinking and judgment; ii) one question consists of an exercise designed to test the methodological application of the acquired knowledge, in order to assess the student's specific skills in the various practical and operational aspects of business valuation.
Evaluation criteria
Each of the three questions mentioned in the Exam Methods is assigned a score between 8 and 12 points, for a total of 31 points for the three questions (corresponding, if fully achieved, to a grade of 30 with honours).
Criteria for the composition of the final grade
In the absence of a request for an optional oral exam, only the written exam is considered for the final grade (maximum grade of 30 cum laude, corresponding to 31 points out of 31). However, if a student who successfully completed the final written exam requests a supplementary oral exam, the result of this exam also contributes to the final grade, adjusting (up or down) the grade of the written exam.
Exam language
Italiano
