Economia e Management | BILANCIO E PRINCIPI CONTABILI

cod. 0212700017

BILANCIO E PRINCIPI CONTABILI

	0212700017
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2017/2018

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO

	OBBLIGATORIO
	YEAR OF COURSE 3
	YEAR OF DIDACTIC SYSTEM 2014
	SECONDO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
1	BILANCIO E PRINCIPI CONTABILI
	SECS-P/07	5	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS
2	BILANCIO E PRINCIPI CONTABILI 2
	SECS-P/07	5	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	RAFFAELE D'ALESSIO1 T Curriculum
	VALERIO ANTONELLI2 Curriculum

	Objectives
	KNOWLEDGE AND UNDERSTANDING THE STUDENT WILL HAVE KNOWLEDGE ABOUT THE PREPARATION OF THE FINANCIAL STATEMENT, WITH PARTICULAR REFERENCE TO STANDARDS, STATEMENT, AND ASSET VALUATION. HE/SHE WILL BE ABLE TO UNDERSTAND ALL ISSUES RELATED TO THE FINANCIAL REPORTING OF FIRMS IN DIFFERENT INDUSTRIES.

	Prerequisites
	FINANCIAL ACCOUNTING (MANDATORY)

	Contents
	THE NEED FOR A CONCEPTUAL FRAMEWORK AND THE CHARACTERISTICS OF USEFUL INFORMATION RECOGNITION AND MEASUREMENT. REGULATORY FRAMEWORK. TANGIBLE NON-CURRENT ASSETS. INTANGIBLE ASSETS. IMPAIRMENT OF ASSETS. INVENTORY. ACCOUNTS RECEIVABLE. FINANCIAL INSTRUMENTS. LEASING. PROVISIONS AND EVENTS AFTER THE REPORTING PERIOD. ACCOUNTS PAYABLES AND LOANS. REPORTING FINANCIAL PERFORMANCE. INCOME STATEMENT. OTHER FINANCIAL INFORMATION.

THE NEED FOR A CONCEPTUAL FRAMEWORK AND THE CHARACTERISTICS OF USEFUL INFORMATION RECOGNITION AND MEASUREMENT. REGULATORY FRAMEWORK. TANGIBLE NON-CURRENT ASSETS. INTANGIBLE ASSETS. IMPAIRMENT OF ASSETS. INVENTORY. ACCOUNTS RECEIVABLE. FINANCIAL INSTRUMENTS. LEASING. PROVISIONS AND EVENTS AFTER THE REPORTING PERIOD. ACCOUNTS PAYABLES AND LOANS. REPORTING FINANCIAL PERFORMANCE. INCOME STATEMENT. OTHER FINANCIAL INFORMATION.