| Unit | Credits | Academic sector | Period | Academic staff |
|---|---|---|---|---|
| Lezione | 4 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Giuseppe Ceriani
|
| Esercitazione | 1 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Beatrice Frazza
|
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.
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