Topic outline

  • General

    Teachers: Daniele Gervasio, Roberto Aprile, Christine Helliar Patterson

    Cod: 900001-ENG

  • This topic

    Organizational Notes - Microsoft Teams and Slides

    Lessons will be taught in dual mode (in presence + online).

    Online lessons are delivered using Microsoft Teams, in particular the function called "Team". To record to Team "[21/22] 900001-ENG - ADVANCED AND INTERNATIONAL ACCOUNTING" to follow online lessons, the student has to click on this link (with his/her UNIBG ACCOUNT): https://teams.microsoft.com/l/team/19%3auCvVb0DwCAZQbWPxYfgMbCy2s5LCzq-2BApaH1Iv5q81%40thread.tacv2/conversations?groupId=c351f295-094f-467d-adda-e851bd8e637b&tenantId=4f0132f7-dd79-424c-9089-b22764c40ebd 

    and ask to participate in the Team "[21/22] 900001-ENG - ADVANCED AND INTERNATIONAL ACCOUNTING". Before the lesson, requests to record to Team called "900001-ENG - ADVANCED AND INTERNATIONAL ACCOUNTING" will be accepted by professors. Then, in this Team, students could find planned lessons and recorded lessons (N.B: for this a.y, recorded lessons are available only for 15 days).

    Slides are password protected. The password will be given during the first lesson. For further information, please write to daniele.gervasio@unibg.it

    Teamworks and partial exams made during a.y. 2021-2022 are valid ONLY in the a.y 2021-2022 (until September 2022 exam session)

    • Topic 2

      • LESSONS I SEMESTER a.y. 2021-2022

        Interested students: cod. 900001 and cod. 910005

      • LESSONS II SEMESTER a.y. 2021-2022

        Interested students:

        - cod. 900001 (12 cfu): all lessons of the second semester, from March to the end of May. In May there will be 12 lessons (24 hours) delivered by visiting professor Christine Helliar. These lessons will be online ONLY and they will be delivered in the morning in the hours 08.30-10.30 because of time zone (Prof. Helliar lives in Australia). Prof. Helliar will organize teamwork. Students will participate in Helliar's teamwork:

        - will receive a grade for the teamwork and it will be considered to define the grade for the second semester (grade of the second semester = 67% grade of written exam for the second semester + 33% grade of Helliar's teamwork); 

        - won't study Helliar's slides for the written exam.  

        While students who won't participate in Helliar's teamwork must study Helliar's slides for the exam. 


        - cod 910005 (9 cfu): lessons from March to the end of April (NO lessons delivered in May by prof.ssa Helliar).

        • IFRS 16 Lesson

          Slides can be downloaded at the following link:

          https://www.dropbox.com/sh/3b7xu6bp7clt0t9/AACPY7jgAOf_wvhrT4on4lVEa?dl=0

        • IFRS 8 and application to IFRS 16 Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/5h7vlfa26ctbr8t/AABRrg9umkl-xR-MzPeMCLcba?dl=0

        • IFRS 3 Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/wxght4q7k4iuzef/AACLXSWshQeM8bg3B76t_Tmra?dl=0

        • IFRS 17 Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/q0e9uvdzxaxx92t/AADinCGq44bL_ubPx3ovkwMqa?dl=0

        • IAS 37 Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/rkpezq5fl31r4hv/AACQNJkfc-Tp5pMwKjyCDaNfa?dl=0

        • IAS 12 Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/q6az1f9wo0kr38g/AACLMS43BgxoOrjn4IW7uGEOa?dl=0

        • IFRS 15 Lesson

          Slides can be downloaded at the following link:

          https://www.dropbox.com/sh/55ig4cankubyel5/AAANDqOxKLUkpoXEbUOQUGf_a?dl=0

        • Consolidated financial statements Lesson

          Slides can be downloadable at the following link:

          https://www.dropbox.com/sh/kpcxiz7d8cxnerx/AACYCMdAB38EXrDaGfkb-DIJa?dl=0

        • IAS 2 Lesson

          Materials can be downloaded at the following link:

          https://www.dropbox.com/sh/bf77ybop489lb1r/AABbySTWBwtBQCGyWMbLfIT0a?dl=0

        • IFRS 1 Lesson

          Slides can be downloaded at the following link:

          https://www.dropbox.com/sh/gqdn7enbea0sjzm/AAAvv6zlKACkJG8BVdwZcOm8a?dl=0

        • Prof. Helliar's Slides -1 Lesson

          Slides can be downloaded at the following link:

          https://www.dropbox.com/sh/vhyzobc1buz0jtr/AABnLpvsCsb62qlhbskNBslBa?dl=0

        • Prof. Helliar's slides - 2 Lesson

          Slides can be downloaded at the following link:

          https://www.dropbox.com/sh/o95bwdibskf40fb/AABnv3kByf3l4RDFH7FHGVdda?dl=0

        • Prof Helliar's Grades - a.y. 2021-2022 Lesson

          At the following link:

          https://www.dropbox.com/sh/aoul0hj7eci8127/AACAXFxR7kgMnKqWNaZIL7aFa?dl=0

          It is possible to see the grades of prof. Helliar's workgroup.

          The grades are valid until the September exam session 2022, 


      • EXAMS - SUMMER SESSIONS and AUTUMN SESSION a.y. 2021/2022

        As reported on the unibg website (https://www.unibg.it/studiare/frequentare/esami-e-orari-lezione/esami-presenza-e-distanza), it is notably that the written exams in the summer session will be IN PRESENCE (in presenza).

        Exams will be structured with multiple-choice questions.



        For Students with cod 910005 (exam 9 ETCS), the exam will be composed of two parts, the first one to test the knowledge about the lessons of the first semester and the second one to test the knowledge about the lessons of the second semester:

        - I part: Lesson I semester (if a student participated in all teamworks in I semester). Exam will be composed of 10 multiple choice questions

        - I part: Lesson I semester (if a student didn't participate in all teamworks in I semester). Exam will be composed of 13 multiple choice questions

        - II part: Lessons II semester (until the end of April). Exam will be composed of 10 multiple choice questions

        To pass the complete exam, the student has to take the passing grade (18) in both parts, otherwise, the 9 ETCS exam is considered insufficient and the student should take the 9 ETCS exam again in the next exam session.



        Students with code 900001 (exam 12 ETCS) can decide to take:

        - I part (first 6 ETCS): Lesson I semester (if a student participated in all teamworks in I semester). Exam will be composed of 10 multiple choice questions

        - I part (first 6 ETCS): Lesson I semester (if a student didn't participate in all teamworks in I semester). Exam will be composed of 13 multiple choice questions

        (clearly, if a student took and passed the I partial exam in January/February session, now he/she will take only the second partial exam)

        - II part (second 6 ETCS): Lessons II semester (If a student participated in prof. Helliar's teamwork). Exam will be composed of 10 multiple choice questions

        - II part (second 6 ETCS): Lessons II semester (If a student didn't participate in prof. Helliar's teamwork). Exam will be composed of 13 multiple-choice questions.

        - Complete exam (12 ETCS): it is a unique exam composed of the merging of the I part and II part. To pass the complete exam, the student has to take the passing grade (18) in both parts, otherwise, the complete exam is considered insufficient and the student should take the complete exam again in the next exam session.



        Partial exams and teamworks made during a.y. 2021-2022 are valid until the September 2022 exam session.

         

        N.B. To take the exam, students MUST book the exam from their "sportello Internet". If a student does not record by “sportello internet”, he/she will not take the exam.


        If a recorded student decides to not take the exam, he/she MUST delete his/her recordings by "sportello internet" (recordings and deletions can be made until 5 days before the date of the exam).


        • Exam results 06.09.22 Lesson

          At the following link is possible to view the exam results:

          https://www.dropbox.com/sh/tp207jisw6dvp2x/AAD32Nla96uxMEcyyR8VJLKLa?dl=0

          For interested students, corrected exams will be shown by prof. Roberto Aprile (roberto.aprile@unibg.it) on 06.09.22, at 16:30-17:30 in his office.

          Students who want to refuse the grade must communicate it to daniele.gervasio@unibg.it by 13.09.22