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The course aims to develop in the student the ability to understand the logic behind the making and the interpretation of a consolidated balance sheet. The course will focus on the analysis and the comprehension of the logic link between a category of the profit and loss account and a category of the financial statement, as well as correct interpretation of the potential cognitive expressed resulting from the obligatory system of the Italian law and according to IAS/IFRS and the interpretations relative to SIC/IFRIC.
The exam consists in a written examination followed by an oral examination.
Via Cantarane, 24
37129 Verona
VAT number01541040232
Italian Fiscal Code93009870234
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