Unit ADVANCED FINANCIAL ACCOUNTING
- Course
- Business administration
- Study-unit Code
- 20A00091
- Location
- PERUGIA
- Curriculum
- Accounting strategy and control
- Teacher
- Simone Terzani
- Teachers
-
- Simone Terzani
- Hours
- 63 ore - Simone Terzani
- CFU
- 9
- Course Regulation
- Coorte 2021
- Offered
- 2022/23
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- English
- Contents
- The course focuses on formal and informal business agreements and on consolidated financial statement and its procedures (integral, proportional, equity-based).
- Reference texts
- Consolidation. Preparing and understanding consolidated financial statements under IFRS, C. Galimberti - A. Marra - A. Prencipe, Mc Graw Hill, last edition.
- Educational objectives
- Knowing how to interpret the dynamics of groups of companies as well as being able to read, interpret and construct the consolidated financial statements of listed and not listed companies.
- Prerequisites
- Basic knowledge of business administration and accounting is a prerequisite of this course.Prerequisite: Pass Financial Accounting and Reporting.
- Teaching methods
- Face-to-face lessons and seminars
- Learning verification modality
- The oral examination is designed to be an assessment of students’ knowledge of gropus of companies as well as of the analytical skills they have developed in reading and preparing a consolidated financial statement. Assessment of attending students: group work (35%), class participation (15%), oral examination (50%).Non attending students will be assessed on the basis of oral examinations.
- Extended program
- The course focuses on formal and informal business agreements and different groups of enterprises based on the existing theories.
Subsequently, the consolidated financial statement and its procedures (integral, proportional, equity-based) are discussed in a national and international contexts. Particular attention is paid to investment write-offs and intercompany transactions. The course offers lectures on specific topics as well as relevant case studies.