CONSOLIDATED FINANCIAL STATEMENT

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2015/2016

Type of Course:

Related/Supplementary

Optional/Mandatory:

Optional

Degree:

Master's Degree Programme in BUSINESS ADMINISTRATION

Disciplinary Sector:

Business Administration

Credits:

Programme Year:

Professor and Collaborators:

CORSI Katia

Hours of classroom activity:

Prerequisites:

To have passed the exam of the course Accounting

AF code:

A001013

Assessment Methods

Verification of learning:

Final examination is written

Teaching period

Second semester

Objectives

Consolidated Financial statement
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.

International accounting standards

The course aims to investigate several important issues regarding the international accounting standards application.
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 listed companies.

Contents

Consolidated financial statement

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

International accounting standards

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 area (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).

Recommended Bibliography

Consolidated financial statement

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

International accounting standards

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.
The slides and other materials used for lectures is made available to the students on the online moodle platform

Teaching Methods

Exercises and case studies

Contacts/More Information

1) disponibilità a fornire un servizio di tutorato (es. ricevimento studenti, spiegazioni in aula) anche in lingua straniera (specificare quali: inglese, francese, spagnolo, tedesco ecc.) per studenti Erasmus o in mobilità:
Readiness to offer individual assistance also in a foreign language (please specify) to incoming students:

SI 0 NO 0 Lingua / Language Inglese

2) disponibilità di materiale didattico e riferimenti bibliografici anche in lingua straniera per gli studenti Erasmus (specificare):
Availability of supporting material and bibliographic references also in a foreign language (please specify):

SI 0 NO 0
Lista / List: [max 500 caratteri]
-

3) disponibilità a far sostenere gli esami anche con l’ausilio di una lingua straniera (specificare quali) per la prova scritta e/o orale (specificare quale): SI
Readiness to accept examination of incoming students also in a foreign language (please specify):

SI 0 NO 0 Lingua / Language Inglese

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CONSOLIDATED FINANCIAL STATEMENT