Unit

Code	A005826
Location	TERNI
CFU	3
Teacher	Alessandro Montrone
Teachers	Alessandro Montrone
Hours	24 ore - Alessandro Montrone
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/07
Type of study-unit
Language of instruction	Italian
Contents	Preparation and analysis of the consolidated financial statements.
Reference texts	MONTRONE A., Il bilancio consolidato dei gruppi aziendali. Metodologia di redazione e di analisi, II Edizione, FrancoAngeli, Milano, 2018 (capp. 1-8).
Educational objectives	Knowledge and ability to apply techniques of preparation of the consolidated group. The main knowledge gained shall be: - the economic role and organization of business groups and aggregation phenomena among companies; - the theories regarding the business groups and the consolidated financial statements; - the method of preparation of the consolidated financial statements. The main skill achieved shall be: - to prepare consolidated financial statements.
Prerequisites	There are no specific pre-requisites with reference to subjects covered by the course, but the acquisition of the previous three-year degree in the knowledge and skills of other SSD SECS-P / 07 (Business Economics, Financial Accounting and Management Accounting).
Teaching methods	Face to face lectures and practical training.
Learning verification modality	Multiple choice written exam and oral exam. Only the students who earn at least a vote of 18/30 in the written exam, can access to the oral exam.
Extended program	The corporate group and the consolidated financial statements 1. The phenomena of business aggregation (outline) 2. The business group 3. Participation and control rates 4. Theories on corporate groups and consolidated financial statements 5. The functions, recipients and information capacity of the consolidated financial statements 6. The consolidated financial statements in Italy up to the implementation of the VII EEC Directive 7. The consolidated financial statements in International Accounting Standards The preparation of the consolidated financial statements 1. The preliminary consolidation operations 2. The elimination of the effects of internal group transactions 3. Consolidation of equity investments The analysis by ratios of the consolidated financial statements Cases of preparation of the consolidated financial statements.

Code	A005825
Location	TERNI
CFU	3
Teacher	Alessandro Montrone
Teachers	Alessandro Montrone
Hours	24 ore - Alessandro Montrone
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/07
Type of study-unit
Language of instruction	Italian
Contents	The course deals with the analysis of the economic performance of the company (financial statements analysis).
Reference texts	MONTRONE A., L'analisi del valore e della performance nel ciclo di vita dell'impresa, FrancoAngeli, Milano, 2016 (capp. 3-7).
Educational objectives	Knowledge and ability to apply techniques for the analysis of economic performance of companies. The main knowledge gained shall be: - the doctrinal framework of financial analysis, with in-depth reflection on the conditions necessary for its reliability; - the rationale behind the reclassification of balance sheet and income statement; - a framework of meaningful ratios of the financial position and of the economic performance; - the underlying logic of the cash flows analysis.
Prerequisites	There are no specific pre-requisites with reference to subjects covered by the course, but the acquisition of the previous three-year degree in the knowledge and skills of other SSD SECS-P / 07 (Business Economics, Financial Accounting and Management Accounting).
Teaching methods	Face to face lectures and practical training.
Learning verification modality	Multiple choice written exam and oral exam. Only the students who earn at least a vote of 18/30 in the written exam, can access to the oral exam
Extended program	The conditions of economic and financial balance 1. The principle of economy and the conditions of economic balance 2. The principles of solidity and solvency and the conditions of financial balance 3. The relationships between conditions of economic balance and conditions of financial balance Financial statements analysis: an introductory framework 1. The nature, purposes and types of financial statements analyzes 2. The conditions for the reliability of the financial statements analyzes 3. The systemic approach of the financial statements analysis Analysis of the financial situation 1. The reclassification of the Balance Sheet 2. Ratios for the analysis of the financial situation 3. Rotation and duration ratios Economic performance analysis 1. The reclassification of the income statement 2. Economic performance ratios The analysis of financial flows 1. Information on the dynamics of financial flows 2. The cash flow statement Cases of financial statements analysis.

Code	A005897
Location	TERNI
CFU	3
Teacher	Alessandro Montrone
Teachers	(Codocenza)
Hours	24 ore (Codocenza) -
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/07
Type of study-unit

Code	A005910
Location	TERNI
CFU	3
Teacher	Duccio Martelli
Teachers	Duccio Martelli
Hours	24 ore - Duccio Martelli
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/11
Type of study-unit

Code	A005911
Location	TERNI
CFU	3
Teacher	Duccio Martelli
Teachers	Duccio Martelli
Hours	24 ore - Duccio Martelli
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/11
Type of study-unit

Code	A005898
Location	TERNI
CFU	3
Teacher	Alessandro Montrone
Teachers	(Codocenza)
Hours	24 ore (Codocenza) -
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/07
Type of study-unit

Code	A005827
Location	TERNI
CFU	3
Teacher	Alessandro Montrone
Teachers	Alessandro Montrone
Hours	24 ore - Alessandro Montrone
Learning activities	Caratterizzante
Area	Discipline aziendali
Sector	SECS-P/07
Type of study-unit
Language of instruction	Italian
Contents	Analysis of the company's social performance (CSR and sustainability, preparation of the sustainability report, value added analysis).
Reference texts	MONTRONE A. - TURZO T., Il valore aggiunto nella misurazione della performance di sostenibilità delle aziende, FrancoAngeli, Milano, 2025.
Educational objectives	Develop the student's ability to apply techniques for analyzing corporate social performance, as well as the rationale for preparing a company's sustainability report. In greater detail, the main knowledge acquired will be: - how to prepare a sustainability report - analysis of the creation and distribution of added value. The key skills acquired will be: - preparing and understanding a company's sustainability report; - conducting an analysis of economic, social, and environmental performance based on added value.
Prerequisites	There are no specific pre-requisites with reference to subjects covered by the course, but the acquisition of the previous three-year degree in the knowledge and skills of other SSD SECS-P / 07 (Business Economics, Financial Accounting and Management Accounting).
Teaching methods	Face to face lectures and practical training.
Learning verification modality	Multiple choice written exam and oral exam. Only the students who earn at least a vote of 18/30 in the written exam, can access to the oral exam-
Extended program	- Corporate Social Responsibility - Social Responsibility and Sustainability - The Evolution of the Concept of Reporting - Sustainability Reporting: Functions and Purposes - The Content of the Sustainability Report - Standards for Sustainability Reporting; - The Relationship Between the Constituent Elements of a Production Company and Value Added - Value Added and Corporate Sustainability: An Integrated Approach - Calculation, Distribution, and Representation of Value Added - Ratio Analysis of Value Added