Financial reporting

ECONOMICS Financial reporting

0222200021
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF7
ECONOMICS
2022/2023

OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2018
AUTUMN SEMESTER
CFUHOURSACTIVITY
1060LESSONS
Objectives
KNOWLEDGE AND UNDERSTANDING:
THE COURSE WILL PROVIDE STUDENTS WITH A N ADVANCED KNOWLEDGE OF ANNUAL REPORTS.
APPLYING KNOWLEDGE AND UNDERSTANDING

STUDENTS WILL LEARN TO APPLY ITALIAN GAAP TO FINANCIAL ACCOUNTING PROBLEMS.
MAKING JUDGEMENTS

THE STUDENTS WILL LEARN HOW TO ASSESS THE VALIDITY OF DIFFERENT ACCOUNTING SOLUTIONS.
COMMUNICATION SKILLS

STUDENTS WILL LEARN HOW TO EFFECTIVELY ORGANIZE IDEAS BOTH IN WRITTEN AND ORAL FORM, WITH THE PRESENTATION OF A PROJECT WORK.

LEARNING SKILLS:
THIS COURSE WILL ENABLE STUDENTS TO UNDERSTAND THE RECENT DEVELOPMENTS IN FINANCIAL REPORTS AND WILL BE A SUITABLE BASIS FOR FURTHER WORK IN THE AREA.
Prerequisites
BASIC KNOWLEDGE OF BOOKKEEPING.
Contents
PART I (48 H): INTERNATIONAL ACCOUNTING STANDARDS, CONCEPTUAL FRAMEWORK, FAIR VALUE. BALANCE SHEET, INCOME STATEMENT, COMPREHENSIVE INCOME AND STATEMENT OF CASH FLOWS. PROPERTY, PLANT AND EQUIPMENT. INTANGIBLE ASSETS. REVENUE AND INVENTORIES. FINANCIAL INSTRUMENTS. EMPLOYEE BENEFITS AND SHARE-BASED PAYMENT. FOREIGN CURRENCY TRANSACTIONS, PROVISIONS, INCOME TAXES.
PART II (12 H): BUSINESS COMBINATIONS.
Teaching Methods
THE COURSE CONSISTS OF 60 HOURS OF LESSONS, WHICH AIMS TO EXPLAIN THEORETICAL CONCEPTS AND ISSUES. DURING THE LESSONS, SEVERAL EXAMPLES ARE PROVIDED, IN ORDER TO UNDERSTAND HOW TO APPLY THE THEORETICAL CONCEPTS.
FURTHERMORE, CASE STUDIES WILL BE ANALYSED AND DISCUSSED.
Verification of learning
THE VERIFICATION OF LEARNING IS BASED ON AN ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THERE ARE NO INTERMEDIATE SESSIONS. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS, AND IT CAN BE BASED ON DISCUSSIONS OF CASE-STUDIES. IT WILL BE BASED ON:
• APPROPRIATENESS OF LANGUAGE;
• ABILITY TO CORRELATE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES;
• AUTONOMY OF JUDGMENT.
Texts
ROBERT LIBBY, PATRICIA A. LIBBY, FRANK HODGE, FINANCIAL ACCOUNTING, MCGRAW HILL, 2020
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