Corporate groups and consolidated financial statement (2015/2016)

Course code
4S02498
Name of lecturers
Riccardo Stacchezzini, Cristina Florio
Coordinator
Riccardo Stacchezzini
Number of ECTS credits allocated
9
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
Secondo Semestre Magistrali dal Feb 22, 2016 al Jun 1, 2016.

Lesson timetable

Secondo Semestre Magistrali
Day Time Type Place Note
Tuesday 8:30 AM - 11:00 AM lesson Lecture Hall SPD  
Thursday 8:30 AM - 11:00 AM lesson Lecture Hall SPD  

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

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

Reference books
Author Title Publisher Year ISBN Note
Sostero, Cerbioni, Saccon Bilancio consolidato: disciplina nazionale e IFRS (Edizione 2) McGraw - Hill Education 2018

Assessment methods and criteria

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.

STUDENT MODULE EVALUATION - 2015/2016