000103R - INTERNATIONAL REPORTING

courses
ID:
000103R
Duration (hours):
48
CFU:
6
SSD:
ECONOMIA AZIENDALE
Located in:
PESCARA
Url:
ECONOMICS AND FINANCE/GLOBAL ECONOMICS AND POLICY ANALYSIS Year: 1
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...

Overview

Date/time interval

Primo Semestre (14/09/2025 - 14/12/2025)

Syllabus

Course Objectives

The course contributes to achieving the educational objectives of the Master’s degree in “Scienze giuridiche per l’internazionalizzazione e l’innovazione delle imprese”, by pursuing the following learning outcomes:
Knowledge and ability to understand - The course aims to develop appropriate skills to understand and interpret the financial statements and the international corporate reporting frameworks, referred to both financial reporting and sustainability reporting. This result is pursued by studying the regulatory and professional disciplines of accounting and the most common international reporting frameworks.
Ability to apply knowledge and understanding - At the end of the course, the student will be able to analyse the international financial reporting frameworks, and the current practices and statutory frameworks for non-financial and sustainability reporting.
Autonomy of judgment - The student will be able to analyse and provide judgments on the financial performance of companies and the sustainability reporting practices and regulations in different economic and national contexts.
Communication skills - The course aims to develop and use technical terminology about corporate financial and non-financial reporting practices around the world.
Learning skills - The student will develop the capability to apply methods and tools through individual study, group activities and some project work during the course.

Course Prerequisites

For fruitful learning, it is advised to have basic knowledge of Business administration and Accounting.

Teaching Methods

Lectures, seminars and debates, aimed at developing and deepening the knowledge of the topics forming the program.
Case studies, aimed at developing knowledge, critical thinking and communication skills.
Groups and project work, also based on English documents, aimed at fostering students to apply the skills and capabilities acquired over the course and to use them to analyse specific companies.
The course also uses the Moodle platform as an e-learning tool to interact with students.

Assessment Methods

The final exam consists of: 1) a preliminary written test, aimed at assessing the comprehension of the program contents; 2) a final interview, aimed at deepening the learning of specific aspects of the course program. The final score considers both the written test and the final interview.

Texts

• M. LA TORRE, Standard internazionali per la rendicontazione di sostenibilità: produzione normativa, standard-setting e convergenze internazionali, ARACNE Editrice, Roma, 2025
• Further learning materials that will be provided during the class through the Moodle platform on the web page fad.unich.it

Contents

The course focuses on international corporate reporting practices and their international regulatory processes, with a particular interest in the international frameworks and standards for financial reporting and sustainability reporting.

Course Language

Italian

More information

E-mail: matteo.latorre@unich.it
Day for students’ consultation: Monday 11.00-13.00

Web site of the Master’s Degree: https://giurinn.unich.it

Degrees

Degrees

ECONOMICS AND FINANCE 
Master’s Degree
2 years
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