Accounting models and Economic Information (2007/2008)

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Course not running

Course code
4S00506
Credits
5
Coordinator
Giuseppe Ceriani
Course news Seminars related to the course
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
Lezione 4 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Giuseppe Ceriani
Esercitazione 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Beatrice Frazza

Learning outcomes

The course aims to develop into the problems concerning accounting models and the economy information by analysing the logic of differents accounting models in order to determine the earned income and the connected configuration of capital, in order to build the balance sheet and the consolidated balance sheet.
Particular attention will be reserved to the economy matrix of the various structures of the profit and loss account resulting from different accounting models in a way to appreciate the conceptual effectiveness of the patterns of the profit and loss account as expected by IA/IFRS and SIC/IFRIC.

Assessment methods and criteria

The exam consists in a written examination followed by an oral examination.

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