Economia e Management | FINANCIAL REPORTING

cod. 0212700017

FINANCIAL REPORTING

	0212700017
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2021/2022

CURRICULUM ACCOUNTING, FINANCE AND AUDITING

	OBBLIGATORIO
	YEAR OF COURSE 3
	YEAR OF DIDACTIC SYSTEM 2014
	AUTUMN SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	RAFFAELE D'ALESSIO T Curriculum
	ROBERTO DE LUCA Curriculum

	Objectives
	EDUCATIONAL GOALS KNOWLEDGE AND UNDERSTANDING 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.

EDUCATIONAL GOALS
KNOWLEDGE AND UNDERSTANDING
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.

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.