Corporate groups and consolidated financial statement (2014/2015)



Course code
4S02498
Credits
9
Coordinator
Riccardo Stacchezzini
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff Timetable
lezione 1 6 secondo semestre Riccardo Stacchezzini
lezione 2 3 secondo semestre Cristina Florio

Lesson timetable

secondo semestre
Activity Day Time Type Place Note
lezione 1 Tuesday 8:30 AM - 11:00 AM lesson Lecture Hall SPA  
lezione 1 Thursday 8:30 AM - 11:00 AM lesson Lecture Hall SPA  

Learning outcomes

The course aims to enrich the students’ understanding of the business groups economics. The course also aims to provide advanced knowledge on issues concerning the preparation and the interpretation of the consolidated financial statements. In this regard, emphasis is given to the processes and conditions of the genesis of corporate groups, their governance and their financial performances. The course then focuses on the techniques of preparing consolidated financial statement accordingly to national and international rules.

Syllabus

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Assessment methods and criteria

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