Financial reporting

ECONOMICS Financial reporting

0222200021
DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
EQF7
ECONOMICS
2017/2018

OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2016
PRIMO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
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.
THE STUDENT WILL BE ABLE TO APPLY THE KNOWLEDGE TO REAL PROBLEMS OF THE JOINT-STOCK COMPANIES IN MAIN INDUSTRIES, ACCORDING TO THE ACCOUNTING PROFESSION ORIENTATION OF THE DEGREE.
Prerequisites
KNOWLEDGE OF DOUBLE-ENTRY BOOKKEEPING AND BASIC NOTIONS OF FINANCIAL REPORTING.
Contents
THE PREPARATION OF FINANCIAL STATEMENTS. DEFERRED AND PREPAID TAXATION. LEASING. CASH FLOW STATEMENTS. AMORTIZED COST. FINANCIAL REPORTING
Teaching Methods
LECTURES, SEMINARS, CASE STUDIES, TEAM WORKING.
Verification of learning
FOR STUDENTS ATTENDING THE COURSE: WRITTEN EXAMINATION (ASSET EVALUATION) AND PROJECT WORK (FINANCIAL REPORTING).
FOR OTHER STUDENTS: WRITTEN AND ORAL EXAMINATION.
Texts
BOOKS, PAPERS AND OUTLETS WILL BE COMMUNICATED AT THE BEGINNING OF THE COURSE.
More Information
THE ACCOUNTING STANDARDS ISSUED IN 2016 WILL BE TAKEN INTO CONSIDERATION.
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