To have passed the exam of the course Accounting
Final examination is written
The course aims to investigate several important issues regarding the companies aggregations and their financial statement, with particular attention to the accounting consolidation process.
The student have to know financial statement and its accounting.
At the end of the course the student should be able to prepare and read the consolidated financial statement, to know the consolidation process, according to international accounting standard and italian general accepted accounting principles.
Companies aggregation and groups. Consolidated financial statements: the income and capital of the group. Different types of partecipations.
Theories and methods of consolidation. Defining the area of consolidation according to national and international accounting standards. Gradual and synthetic methods of consolidation . Inter-companies transactions
Teodori C., Il bilancio consolidato: La metodologia di costruzione e il profilo informativo,Milano, Giuffrè Editore, 2012.
The slides and other materials used for lectures is made available to the students on the online moodle platform
Face to face lessons. Exercises and case studies
For in-depth analysis:
- OIC 17 - Bilancio consolidato e metodo del patrimonio netto, del 22 dicembre 2016
GARDINI S., Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Milano, Giuffrè, 2010: