| Unit | Credits | Academic sector | Period | Academic staff |
|---|---|---|---|---|
| lezione | 4 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Antonio Tessitore
|
| esercitazione | 1 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Andrea Lionzo
|
This course is to develop participant's skills in understanding, analyzing and interpreting consolidated financial statements. The analysis are carried out considering both national (still in process of definition according to UE directives) and international (based on IAS/IFRS) accounting standards and law prescriptions. The aim of the course is to make student able to prepare and understand consolidated financial statements in order to analyze and comment Group's performance.
Description of Lessons Method:
The course is organized in eleven weekly lessons which will take three hours each. At the end of each lesson the teachers will communicate some selected readings, referring also to the course's textbooks, which will be the point of reference for the following lesson. Students will also have the faculty to attend a seminar where a manager of the "financial and control area" of an industrial Group will participate.
The exam is in written form both for attending and for non-attending students. Students are also required to pass an oral exam that is complementary to the written test.
| Author | Title | Publisher | Year | ISBN | Note |
| P. Pisoni, D. Busso | Il bilancio consolidato | Giuffrè | 2005 |
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