The course of “Financial Reporting” aims to provide participants with an introduction to the theoretical and practical aspects of financial reporting.
Starting with a basic overview of the main theory on financial reporting, participants will then be exposed to the generally accepted accounting standards and more specific standards for unlisted companies.
Starting with a basic overview of the main theory on financial reporting, participants will then be exposed to the generally accepted accounting standards and more specific standards for unlisted companies.
Curriculum
Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.Canali
teacher profile teaching materials
1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
In addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Fruizione: 21210114 BILANCIO in Economia e gestione aziendale L-18 A - L PUCCI SABRINA
Programme
The theory and practice of financial statements in companies1. Introduction to the study of the financial statements
2. The nature of operating income and working capital
3. The budget theory: notes on the "alpha" and "beta" purposes
4. The financial statements according to the civil law provisions:
4.1. the general clause of clarity and truthful and correct representation; exceptions for special reasons;
4.2. the postulates of the budget according to the civil law legislator;
4.3. the particular valuation criteria: technical fixed assets; research, development, installation, expansion and advertising costs; goodwill; the investments; the inventories; the credits.
5. The accounting harmonization process
6. The financial statements according to international accounting standards
6.1. the IASB framework: outline
6.2. IAS and / or IFRS and the structure of the accounts: outlines
7. The Financial Statements according to the civil code: the most recent innovations and proposed changes
7.1. the approval process for international accounting standards and financial reporting
7.2. the new generation accounting directives
8. National accounting principles: outline
9. Further details on the supplementary note and notes on the financial statement
Core Documentation
Materials to download on the siteIn addition, one of the following texts:
Capaldo P., Income, capital and financial statements: an introduction, Giuffrè, 1998
Onida P .; Business Economics, UTET, 1971
Zanda G, The company budget, Theoretical features and drafting models, Giappichelli, 2007
Type of delivery of the course
classroom lessonsAttendance
recommendedType of evaluation
written test and oral test 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
Fruizione: 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 the Italian Law "D.Lgs. 136/2015"Type of delivery of the course
Theoretical lessons, exercises and case studies.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.