Financial reporting

ECONOMICS Financial reporting

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

OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2018
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 (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.
Texts
BOOKS, PAPERS AND OUTLETS WILL BE COMMUNICATED AT THE BEGINNING OF THE COURSE.

More Information
THE ACCOUNTING STANDARDS ISSUED IN 2016-2018 WILL BE TAKEN INTO CONSIDERATION.
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