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 2023
Offered
2024/25
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. 
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