Study-unit ADVANCED FINANCIAL ACCOUNTING
| Course name | Business administration |
|---|---|
| Study-unit Code | 20A00091 |
| Location | PERUGIA |
| Curriculum | Accounting strategy and control |
| Lecturer | Simone Terzani |
| Lecturers |
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| Hours |
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| CFU | 9 |
| Course Regulation | Coorte 2022 |
| Supplied | 2023/24 |
| Supplied other course regulation | |
| 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 | 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. |