FINANCIAL REPORTING

Economia e Management FINANCIAL REPORTING

0212700017
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2022/2023

OBBLIGATORIO
YEAR OF COURSE 3
YEAR OF DIDACTIC SYSTEM 2014
AUTUMN SEMESTER
CFUHOURSACTIVITY
1060LESSONS
ExamDate
BILANCIO E PRINCIPI CONTABILI12/12/2022
BILANCIO E PRINCIPI CONTABILI12/12/2022
BILANCIO E PRINCIPI CONTABILI10/01/2023
BILANCIO E PRINCIPI CONTABILI10/01/2023
BILANCIO E PRINCIPI CONTABILI27/01/2023
BILANCIO E PRINCIPI CONTABILI27/01/2023
BILANCIO E PRINCIPI CONTABILI13/02/2023
BILANCIO E PRINCIPI CONTABILI13/02/2023
BILANCIO E PRINCIPI CONTABILI13/04/2023
Objectives
THE STUDENT WILL HAVE KNOWLEDGE ABOUT THE PREPARATION OF THE FINANCIAL STATEMENT, WITH PARTICULAR REFERENCE TO STANDARDS, STATEMENT, ASSETS VALUATION. HE/SHE WILL BE ABLE TO UNDERSTAND ALL RELATED ISSUES.
APPLYING KNOWLEDGE AND UNDERSTANDING
THE STUDENT WILL BE ABLE TO APPLY THE KNOWLEDGE TO REAL PROBLEMS OF THE JOINT-STOCK COMPANIES IN MANUFACTURING, TRADE AND SERVICE INDUSTRIES.
Prerequisites
GENERAL ACCOUNTING (MANDATORY)
Contents
FIRST PART (10 HOURS) THE NEED FOR A CONCEPTUAL FRAMEWORK AND THE CHARACTERISTICS OF USEFUL INFORMATION RECOGNITION AND MEASUREMENT. REGULATORY FRAMEWORK. SECOND PART (30 HOURS) TANGIBLE NON-CURRENT ASSETS. INTANGIBLE ASSETS. IMPAIRMENT OF ASSETS. INVENTORY. ACCOUNTS RECEIVABLE. FINANCIAL INSTRUMENTS. LEASING. PROVISIONS AND EVENTS AFTER THE REPORTING PERIOD. THIRD PART (20 HOURS) ACCOUNTS PAYABLES AND LOANS. REPORTING FINANCIAL PERFORMANCE. INCOME STATEMENT. OTHER FINANCIAL INFORMATION.
Teaching Methods
LECTURES, SEMINARS, CASE STUDIES
Verification of learning
VERIFICATION OF LEARNING
WRITTEN EXAM ARTICULATED IN 20 THEORETICAL AND APPLICATION QUESTIONS WITH MULTIPLE ANSWER CHOICES (DURATION OF THE TEST: 50 MINUTES) WITH DISCUSSION ON THE RESULTS ASSESSED IN THIRTHYS.
Texts
ANTONELLI V, D’ALESSIO R. DELL’ATTI V., I BILANCI DELLE IMPRESE, PEARSON, 2022.
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