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:
Quagli (2017), Bilancio di esercizio e principi contabili, Giappichelli. (Escludere i capitoli 5, 7, 9, 10, 12 e 14)
PART 2:
S. Sarcone (1993), I gruppi aziendali. Strutture e bilanci consolidati, Giappichelli. (Limitatamente alla Parte II, capitoli 3, 4 e 5).
PART 3:
R. Cimini (2019), Il sistema di bilancio degli enti creditizi e finanziari, CEDAM. (Escluso il capitolo 10).
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