ECONOMICS | Financial reporting
ECONOMICS Financial reporting
cod. 0222200021
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 |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| 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. |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2019-05-14]
