Accounting models and Economic Information - lezione (2006/2007)

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Course not running

Course code
4S00506
Name of lecturer
Giuseppe Ceriani
Number of ECTS credits allocated
4
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
1st semester dal Oct 2, 2006 al Dec 19, 2006.
Course news Seminars related to the course

To show the organization of the course that includes this module, follow this link * Course organization

Lesson timetable

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.

Syllabus

All the lessons will be hosted by a professor, they will be supported by several applications, and they schedule groups of study for the students; the course implies 4 CFU of lessons (24 hours) and 1 CFU of applications (10 hours).

Assessment methods and criteria

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

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