Unit CONSOLIDATED FINANCIAL STATEMENTS
- Course
- Accounting, finance and control
- Study-unit Code
- 20020409
- Location
- PERUGIA
- Curriculum
- Accounting & management strategy
- Teacher
- Simone Terzani
- Teachers
-
- Simone Terzani
- Gianluca Moretti
- Hours
- 35 ore - Simone Terzani
- 28 ore - Gianluca Moretti
- CFU
- 9
- Course Regulation
- Coorte 2024
- Offered
- 2025/26
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Sector
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- The course provides advanced knowledge about business combinations, business groups and consolidated financial statements. Topics are examined from both a managerial and an accounting perspective.
- Reference texts
- L.M. Mari, S. Terzani, Il bilancio consolidato, Torino, Giappichelli, 2015.
C. Mancini, A. Prencipe, P. Tettamanzi, Bilancio consolidato, V edizione, Milano, EGEA. - Educational objectives
- Upon successful completion of the course, students will be able to understand business dynamics that lead companies to form business groups. They also will be able to read and interpret the consolidated financial statements of business groups of any size.
- Prerequisites
- Basic knowledge of business administration and accounting is a prerequisite of this course. Prerequisite: Pass Financial Accounting
- Teaching methods
- Face-to-face lessons and seminars
- Learning verification modality
- 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, starting from strategic needs leading to business combinations, analyzes different forms of formal and informal business combinations. Then, different types of business groups will be analyzed, focusing on accounting and managerial dynamics involved. Subsequently, the course will focus on consolidated financial statements and their procedures, with particular regard to integral consolidation, participations write-offs and intercompany transactions. The course also includes lectures on specific topics as well as relevant case studies.