|Tuesday||8:30 AM - 11:00 AM||lesson||Lecture Hall SPD|
|Thursday||8:30 AM - 11:00 AM||lesson||Lecture Hall SPD|
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.
Part I – Business groups
1. The types of business groups
2. The governance of business groups
Part II – Business group financial sustainability
3. The equilibrium in business groups
4. The economic equilibrium
5. The financial equilibrium
Part III – Consolidated financial statement
6. Introduction to the consolidated financial statement
7. Techniques for preparing a consolidated financial statement
8. Advanced problematics in preparing consolidated financial statements
9. The information system to monitor business group performances
|Sostero, Cerbioni, Saccon||Bilancio consolidato: disciplina nazionale e IFRS (Edizione 2)||McGraw - Hill Education||2018|
The final exam consists in an individual written test on the whole program, that will include semi-open questions, case analysis and numerical exercises. The final exam is based on three questions.
The oral exam is optional.
A group-work on the disclosure offered in consolidated financial reports allows to gain a bonus of 2/30 on the final exam.