ECONOMICS | Financial reporting

cod. 0222200021

FINANCIAL REPORTING

	0222200021
	DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
	EQF7
	ECONOMICS
	2019/2020

CURRICULUM CONSULENZA PROFESSIONALE E FINANZIARIA (CPF)

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2018
	PRIMO SEMESTRE

TEACHING UNITS

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

	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 (4 HOURS). FINANCIAL REPORTING STANDARDS AND FRAMEWORKS (4 HOURS) DEFERRED AND PREPAID TAXATION (38 HOURS). LEASING (4 HOURS). AMORTIZED COST (6 HOURS). FINANCIAL REPORTING (4 HOURS)

	Teaching Methods
	LECTURES ON THE THEORETICAL CONTENTS; CASE STUDIES DURING THE LECTURES; CASE DEVELOPED BY EACH STUDENT.

	Verification of learning
	FOR STUDENTS ATTENDING THE COURSE: WRITTEN EXAMINATION (ASSET EVALUATION AND TAX ALLOCATION: DEFERRED AND PREPAID TAXES) TO BE HELD DURING THE COURSE, WITH A QUANTITATIVE ASSESSMENT, AND PROJECT WORK FOCUSSED ON A FINANCIAL REPORTING CASE DEVELOPED BY THE STUDENT. FOR OTHER STUDENTS: WRITTEN (ASSET VALUATION AND TAX ALLOCATION: DEFERRED AND PREPAID TAXES) AND ORAL EXAMINATION, BASED ON ALL THE REMAINING TOPICS, ESPECIALLY FINANCIAL REPORTING.

FOR STUDENTS ATTENDING THE COURSE: WRITTEN EXAMINATION (ASSET EVALUATION AND TAX ALLOCATION: DEFERRED AND PREPAID TAXES) TO BE HELD DURING THE COURSE, WITH A QUANTITATIVE ASSESSMENT, AND PROJECT WORK FOCUSSED ON A FINANCIAL REPORTING CASE DEVELOPED BY THE STUDENT.
FOR OTHER STUDENTS: WRITTEN (ASSET VALUATION AND TAX ALLOCATION: DEFERRED AND PREPAID TAXES) AND ORAL EXAMINATION, BASED ON ALL THE REMAINING TOPICS, ESPECIALLY FINANCIAL REPORTING.