Coherently with the goal of the Economics and Business Administration degree the lessons provide an overview of income and asset measurement and disclosure in the financial statements.
The first part is focused on the different theories framed on the income recognition.
The second part studies in deep the not public companies’ financial statements in the Italian laws and practices.
The third part introduces the IAS/IFRS system, applied, in Italy, to public companies.
Students that will attend the course will be able:
- to recognize theories inspiring the preparation and presentation of firms’ financial statements;
- to apply methods for valuating companies’ assets and liabilities and for preparing income statement and balance sheet;
- use the calculation and evaluation tools acquired and explain rigorously and clearly the topics studied.
The first part is focused on the different theories framed on the income recognition.
The second part studies in deep the not public companies’ financial statements in the Italian laws and practices.
The third part introduces the IAS/IFRS system, applied, in Italy, to public companies.
Students that will attend the course will be able:
- to recognize theories inspiring the preparation and presentation of firms’ financial statements;
- to apply methods for valuating companies’ assets and liabilities and for preparing income statement and balance sheet;
- use the calculation and evaluation tools acquired and explain rigorously and clearly the topics studied.
Curriculum
Canali
teacher profile teaching materials
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Programme
The theory of Financial ReportingIntroduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Reference Bibliography
Materials to download on the site In addition, one of the following texts: Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998 Onida P .; Economia d’azienda, UTET, 1971 Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007Type of delivery of the course
On-line lessonsType of evaluation
For students attending to the lessons: written exercises and questions (1,5 hours); oral questions. Intermediate exercises to test the reached level For students who can't attend to the lessons: written questions and exercises (1,5 hours) and oral questions. In consideration of the persistence of the state of health emergency and up to the persistence of this, the application part of the exam will be carried out online with an exercise test and multiple choice questions administered on Moodle, possibly followed by an online oral session. For more details, please refer to the course page on Moodle where they will be able to find out more information as the winter session approaches teacher profile teaching materials
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Programme
First PartThe theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
Theoretical lessons (three times per week, two hours each) and exercises (about once a week). In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give; if necessary, the lessons will be held online, through the Platform "Teams". Any useful information will be spread through the institutional information channels. Lessons will not be recorded.Attendance
Attending the lessons is not compulsory, but it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who can't attend to the lessons: written questions and exercises (2 hours) and oral questions. In case of health emergency for COVID-19, the exams will be held following the directions that the University Rector will give.Canali
teacher profile teaching materials
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory of Financial ReportingIntroduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
On-line lessonsType of evaluation
For students attending to the lessons: written exercises and questions (1,5 hours); oral questions. Intermediate exercises to test the reached level For students who can't attend to the lessons: written questions and exercises (1,5 hours) and oral questions. In consideration of the persistence of the state of health emergency and up to the persistence of this, the application part of the exam will be carried out online with an exercise test and multiple choice questions administered on Moodle, possibly followed by an online oral session. For more details, please refer to the course page on Moodle where they will be able to find out more information as the winter session approaches teacher profile teaching materials
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 M - Z ARDUINI SIMONA
Programme
First PartThe theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
Theoretical lessons (three times per week, two hours each) and exercises (about once a week). In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give; if necessary, the lessons will be held online, through the Platform "Teams". Any useful information will be spread through the institutional information channels. Lessons will not be recorded.Attendance
Attending the lessons is not compulsory, but it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who can't attend to the lessons: written questions and exercises (2 hours) and oral questions. In case of health emergency for COVID-19, the exams will be held following the directions that the University Rector will give.Canali
teacher profile teaching materials
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory of Financial ReportingIntroduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
On-line lessonsType of evaluation
For students attending to the lessons: written exercises and questions (1,5 hours); oral questions. Intermediate exercises to test the reached level For students who can't attend to the lessons: written questions and exercises (1,5 hours) and oral questions. In consideration of the persistence of the state of health emergency and up to the persistence of this, the application part of the exam will be carried out online with an exercise test and multiple choice questions administered on Moodle, possibly followed by an online oral session. For more details, please refer to the course page on Moodle where they will be able to find out more information as the winter session approaches teacher profile teaching materials
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 M - Z ARDUINI SIMONA
Programme
First PartThe theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
Theoretical lessons (three times per week, two hours each) and exercises (about once a week). In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give; if necessary, the lessons will be held online, through the Platform "Teams". Any useful information will be spread through the institutional information channels. Lessons will not be recorded.Attendance
Attending the lessons is not compulsory, but it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who can't attend to the lessons: written questions and exercises (2 hours) and oral questions. In case of health emergency for COVID-19, the exams will be held following the directions that the University Rector will give.Canali
teacher profile teaching materials
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory of Financial ReportingIntroduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007
Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
On-line lessonsType of evaluation
For students attending to the lessons: written exercises and questions (1,5 hours); oral questions. Intermediate exercises to test the reached level For students who can't attend to the lessons: written questions and exercises (1,5 hours) and oral questions. In consideration of the persistence of the state of health emergency and up to the persistence of this, the application part of the exam will be carried out online with an exercise test and multiple choice questions administered on Moodle, possibly followed by an online oral session. For more details, please refer to the course page on Moodle where they will be able to find out more information as the winter session approaches teacher profile teaching materials
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 M - Z ARDUINI SIMONA
Programme
First PartThe theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting
Core Documentation
G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.Reference Bibliography
A. Melville, International Financial Reporting, Pearson, 2019.Type of delivery of the course
Theoretical lessons (three times per week, two hours each) and exercises (about once a week). In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give; if necessary, the lessons will be held online, through the Platform "Teams". Any useful information will be spread through the institutional information channels. Lessons will not be recorded.Attendance
Attending the lessons is not compulsory, but it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who can't attend to the lessons: written questions and exercises (2 hours) and oral questions. In case of health emergency for COVID-19, the exams will be held following the directions that the University Rector will give.