Teacher
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CIMINI Riccardo
(syllabus)
1) The annual report of credit and financial intermediaries: evolution and information revolution 2) The structure of the Bank of Italy Circular 262 and of the Provision on financial entities’ annual report 3) The balance sheet layout of credit and financial intermediaries 4) The operational issues relating to the formation of the consolidated balance sheet 5) The traditional income statement format of credit and financial intermediaries 6) Accounting for hedging derivatives (study of the effects of hedge accounting on the main balance sheet and income statement items) 7) The statement of comprehensive income and the accounting of the reclassification adjutments of the components of the comprehensive income statement (OCI) that allow for reversal to the traditional income statement 8) The cash flow statement and the statement of changes in equity 9) Part E of the Notes to the Financial Statements: risks and hedging policies in accounting and prudential consolidation 10) Part F of the Notes to the Financial Statements and the Prospectus for Changes in Regulatory Capital 11) Risks and minimum capital requirements (Pillar 1), ICAAP, ILAAP, SREP (Pillar 2) and Disclosure to the public (Pillar 3) 12) Harmonized and non-harmonized reporting obligations 13) Management control system, risk-adjusted profitability analysis and value creation process
(reference books)
Cimini R. (2019). Il Sistema di Bilancio degli Enti Creditizi e Finanziari. Schemi, Principi Contabili e Obblighi Segnaletici (II edizione). CEDAM Teaching material available on the course web site.
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