DETERMINAZIONI QUANTITATIVE
(objectives)
The course aims to provide knowledge on the preparation of financial statements according to international accounting standards and to present the main operational issues related to the preparation of the consolidated financial statements
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Code
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16934 |
Language
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ITA |
Type of certificate
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Profit certificate
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Credits
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8
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Scientific Disciplinary Sector Code
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SECS-P/07
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Contact Hours
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48
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Type of Activity
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Core compulsory activities
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Teacher
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CIMINI Riccardo
(syllabus)
PART 1: THE PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS ACCORDING TO THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS The formal aspects of the financial statements: the balance sheet, the traditional income statement, the statement of comprehensive income, the statement of cash flows and the statement of changes in equity; The participations; Tangible and intangible assets; Financial instruments; Fiscal aspects
PART 2: THE PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENT The concept of a business group The consolidation area Deletion of partecipations; Elimination of intra-group items; The accounting treatment of investments in companies not belonging to the scope of consolidation.
PART 3: THE FINANCIAL STATEMENT OF FINANCIAL INTERMEDIARIES: FORMAL ORDERING PECULIARITIES
(reference books)
PART 1: THE PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS ACCORDING TO THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS
Quagli (2017), Bilancio di esercizio e principi contabili, Giappichelli. (Escludere i capitoli 5, 7, 9, 10, 12 e 14)
PART 2: THE PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENT
S. Sarcone (1993), I gruppi aziendali. Strutture e bilanci consolidati, Giappichelli. (Limitatamente alla Parte II, capitoli 3, 4 e 5).
PART 3: THE FINANCIAL STATEMENT OF FINANCIAL INTERMEDIARIES: FORMAL ORDERING PECULIARITIES
R. Cimini (2019), Il sistema di bilancio degli enti creditizi e finanziari, CEDAM.
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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Teacher
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MECHELLI Alessandro
(syllabus)
PART 1: THE PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS ACCORDING TO THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS The formal aspects of the financial statements: the balance sheet, the traditional income statement, the statement of comprehensive income, the statement of cash flows and the statement of changes in equity; The participations; Tangible and intangible assets; Financial instruments; Fiscal aspects
PART 2: THE PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENT The concept of a business group The consolidation area Deletion of partecipations; Elimination of intra-group items; The accounting treatment of investments in companies not belonging to the scope of consolidation.
PART 3: THE FINANCIAL STATEMENT OF FINANCIAL INTERMEDIARIES: FORMAL ORDERING PECULIARITIES
(reference books)
PART 1: THE PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS ACCORDING TO THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS
Quagli (2017), Bilancio di esercizio e principi contabili, Giappichelli. (Escludere i capitoli 5, 7, 9, 10, 12 e 14)
PART 2: THE PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENT
S. Sarcone (1993), I gruppi aziendali. Strutture e bilanci consolidati, Giappichelli. (Limitatamente alla Parte II, capitoli 3, 4 e 5).
PART 3: THE FINANCIAL STATEMENT OF FINANCIAL INTERMEDIARIES: FORMAL ORDERING PECULIARITIES
R. Cimini (2019), Il sistema di bilancio degli enti creditizi e finanziari, CEDAM.
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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Teacher
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SFORZA Vincenzo
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Dates of beginning and end of teaching activities
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From to |
Attendance
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not mandatory
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