|lezione||6||primo semestre triennali||Alessandro Lai|
|esercitazione||3||primo semestre triennali||Riccardo Stacchezzini|
The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial reports.
In particular, a conscious determination of balance sheet and income statement, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.
The adopted teaching techniques allow to develop cross competencies about problem solving and critical thinking.
1. Financial statement theory.
2. Financial statement in Italy and according the international accounting stardards (Ias/Ifrs) – Financial statement reports
3. Financial statement structure and content
4. General principles of the financial statement
5. Assets evaluation
6. Liabilities evaluation
7. Fields of usefulness of the financial statements: interpreting analysis.
8. Consolidated financial statements basics.
The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test. The case studied analyzed during the course is definitely part of written and oral evaluation.
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