First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP6076937, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2017/18

Information on the course unit
Degree course First cycle degree in
EP2093, Degree course structure A.Y. 2014/15, A.Y. 2019/20
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination ACCOUNTING FOR DECISION MAKING
Department of reference Department of Economics and Management
E-Learning website
Mandatory attendance No
Language of instruction English
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge MICHELE FABRIZI SECS-P/09

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines SECS-P/07 Business Administration 6.0

Course unit organization
Period Third trimester
Year 3rd Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 15/04/2020
End of activities 20/06/2020
Show course schedule 2019/20 Reg.2014 course timetable

Examination board
Board From To Members of the board
4 Commissione AA 2019/20 01/10/2019 30/11/2020 FABRIZI MICHELE (Presidente)
PUGLIESE AMEDEO (Membro Effettivo)

Prerequisites: Students are expected to have taken at least an introductory course in accounting and be familiar with financial statements.
Target skills and knowledge: 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
Examination methods: 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%
Assessment criteria: Assessment criteria are as follows:
- Being familiar with the IAS/IFRS's conceptual framework
- Having fully understood how accounting for tangible and intangible assets works under IAS/IFRS
- Having fully understood how IAS/IFRS measure accounting performance
- Being able to explain how different accounting policies affect accounting numbers
- Being able to conduct an earnigns quality analysis and having fully understood its meaning
Course unit contents: 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:
• The conceptual framework underlying IFRS/IAS
• Accounting for intangible assets according to IFRS/IAS
• Accounting for tangible assets according to IFRS/IAS
• Measuring accounting performance under IAS/IFRS
• Creating accounting value and economic value
• Analysis of the quality of financial statements
Planned learning activities and teaching methods: 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.
Additional notes about suggested reading: The slides presented in class will be available through the Moodle platform.
Textbooks (and optional supplementary readings)
  • 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.
  • International Accounting Standards Board [IASB], Impairment of Assets (IAS 36). --: --, 2013.
  • International Accounting Standards Board [IASB], Presentation of Financial Statements (IAS 1). --: --, 2014.
  • Penman, S. H., Financial Statement Analysis and Security Valuation. --: McGraw-Hill International Edition, --. Chapters: 17 & 18 Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing
  • Problem based learning
  • Case study
  • Interactive lecturing
  • Working in group
  • Questioning
  • Problem solving
  • Loading of files and pages (web pages, Moodle, ...)

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)

Sustainable Development Goals (SDGs)
Quality Education