CONSOLIDATED BALANCE SHEET AND INTERNATIONAL ACCOUNTING STANDARDS

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2013/2014

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Master's Degree Programme in GENERAL MANAGEMENT AND PROFESSIONAL CONSULTING

Location:

SASSARI

Disciplinary Sector:

Business Administration

Language:

Italian

Credits:

Programme Year:

Professor and Collaborators:

CORSI Katia

Hours of classroom activity:

Prerequisites:

To have passed the exam of the course Financial Accounting

AF code:

40003456

Assessment Methods

Verification of learning:

Final written and oral examination

Teaching period

Second semester

Objectives

The course aims to investigate several important issues regarding the larger companies: the adoption of international accounting standards and the preparation of consolidated financial statements.
The student must have good knowledge of accounting in order to study these issues.
At the end of the course the student should be able to applicate the international accounting standards and read the financial statement of listing companies, and to know the consolidation process leading to the preparation of the consolidated financial statements

Contents

The accounting harmonization / standardization
The Financial Statements IAS / IFRS. The financial statements and related issues (IAS 1, IAS 18, IAS 8, IAS 10, IAS 7, IAS 8). Tangible assets areas(IAS 16, IAS 17, IAS 20, IAS 23 and IAS 40). Intangible assets area (IAS 38 and IAS 36). Financial instruments (IAS 39). Provisions for liabilities (IAS 37). Employee benefits (IAS 19).

Business combinations and the process of consolidation.
The consolidated financial statements: income and capital of the group.
consolidation purpose : theories and methods of consolidation

Recommended Bibliography

Azzali S., Allegrini M., Gaetano A., Pizzo M., Quagli A. (edited by), I principi contabili internazionali, Torino, Giappichelli, 2006; capp. 1, 2, 3 (except par. 3.3, 3.4, 3.5), 5, 6, 8.
Corsi K., Il controllo amministrativo-contabile. Dinamiche e prospettive evolutive alla luce degli IAS/IFRS, Torino, Giappichelli, 2008; cap. 2.
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

Methods of Provision

Conventional

Teaching Methods

Frontal lessons, Exercises and case studies

Contacts/More Information

Readiness to offer individual assistance also in a foreign language (please specify) to incoming students:
Availability of supporting material and bibliographic references also in a foreign language (please specify):

Readiness to accept examination of incoming students also in a foreign language (please specify):

CONSOLIDATED BALANCE SHEET AND INTERNATIONAL ACCOUNTING STANDARDS

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CONSOLIDATED BALANCE SHEET AND INTERNATIONAL ACCOUNTING STANDARDS