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.
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.
Curriculum
Canali
teacher profile teaching materials
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R A - D REGOLIOSI CARLO, MATOZZA FELICE
teacher profile teaching materials
Introduction to the study of financial statements.
The basic functions of financial statements.
The nature of operating income and working capital.
The purposes that can be assigned to financial statements.
Relationship between income, valuation criteria and purposes of financial statements.
The purposes of the financial statements in the business doctrine: the "alpha" and "beta" purposes.
Module II - The Financial Statements in the Civil Code
The documents of the financial statements - Structure and content (art. 2423-ter - 2425 Civil Code)
The general clause and the principles for drawing up the financial statements (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible fixed assets
Intangible fixed assets
Securities and Equity Investments
Accounts Receivable
Accounts Payable
Assets and liabilities in foreign currency
Inventories (LIFO, FIFO, CMP)
Construction contracts
Income taxes
The contents of the Explanatory Notes and the Management Report on Operations
Module III - Accounting
Adjusting and closing entries and re-opening of accounts
Fixed assets - Accounting based on leasing, amortization, depreciation, impairment and reinstatement of value
Equity investments - Accounting with the historical cost method and equity method
Foreign currency transactions - Accounting treatment
Inventories and contract work - Accounting treatment
Income taxes - Accounting treatment
Module IV - Fundamentals of financial statement analysis
Paoloni M., Celli M. (2024), Introduzione alla contabilità generale, III ed., Cedam.
Paolucci G. (2023), Analisi di bilancio e finanziaria, VI ed., Franco Angeli.
Teaching materials available to students on the course web pages
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R A - D REGOLIOSI CARLO, MATOZZA FELICE
Programme
Module I - The theory of financial statementsIntroduction to the study of financial statements.
The basic functions of financial statements.
The nature of operating income and working capital.
The purposes that can be assigned to financial statements.
Relationship between income, valuation criteria and purposes of financial statements.
The purposes of the financial statements in the business doctrine: the "alpha" and "beta" purposes.
Module II - The Financial Statements in the Civil Code
The documents of the financial statements - Structure and content (art. 2423-ter - 2425 Civil Code)
The general clause and the principles for drawing up the financial statements (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible fixed assets
Intangible fixed assets
Securities and Equity Investments
Accounts Receivable
Accounts Payable
Assets and liabilities in foreign currency
Inventories (LIFO, FIFO, CMP)
Construction contracts
Income taxes
The contents of the Explanatory Notes and the Management Report on Operations
Module III - Accounting
Adjusting and closing entries and re-opening of accounts
Fixed assets - Accounting based on leasing, amortization, depreciation, impairment and reinstatement of value
Equity investments - Accounting with the historical cost method and equity method
Foreign currency transactions - Accounting treatment
Inventories and contract work - Accounting treatment
Income taxes - Accounting treatment
Module IV - Fundamentals of financial statement analysis
Core Documentation
Tutino M. (2024), Bilancio e nuovi OIC, II ed., Cedam.Paoloni M., Celli M. (2024), Introduzione alla contabilità generale, III ed., Cedam.
Paolucci G. (2023), Analisi di bilancio e finanziaria, VI ed., Franco Angeli.
Teaching materials available to students on the course web pages
Attendance
Class attendance is not mandatory, but strongly recommendedType of evaluation
The examination consists of a 2-hour written test, followed by an 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
The Sustainability Reporting
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R P - 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
The Sustainability Reporting
Core Documentation
T.R. Ittelson, Financial Statements, Careers Pr. Inc, 2022.Attendance
Attendance at lessons is not mandatory, although it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who didn't attend to the lessons: written exercises and questions (2 hours) and oral questions. In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give.Canali
teacher profile teaching materials
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R A - D REGOLIOSI CARLO, MATOZZA FELICE
teacher profile teaching materials
Introduction to the study of financial statements.
The basic functions of financial statements.
The nature of operating income and working capital.
The purposes that can be assigned to financial statements.
Relationship between income, valuation criteria and purposes of financial statements.
The purposes of the financial statements in the business doctrine: the "alpha" and "beta" purposes.
Module II - The Financial Statements in the Civil Code
The documents of the financial statements - Structure and content (art. 2423-ter - 2425 Civil Code)
The general clause and the principles for drawing up the financial statements (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible fixed assets
Intangible fixed assets
Securities and Equity Investments
Accounts Receivable
Accounts Payable
Assets and liabilities in foreign currency
Inventories (LIFO, FIFO, CMP)
Construction contracts
Income taxes
The contents of the Explanatory Notes and the Management Report on Operations
Module III - Accounting
Adjusting and closing entries and re-opening of accounts
Fixed assets - Accounting based on leasing, amortization, depreciation, impairment and reinstatement of value
Equity investments - Accounting with the historical cost method and equity method
Foreign currency transactions - Accounting treatment
Inventories and contract work - Accounting treatment
Income taxes - Accounting treatment
Module IV - Fundamentals of financial statement analysis
Paoloni M., Celli M. (2024), Introduzione alla contabilità generale, III ed., Cedam.
Paolucci G. (2023), Analisi di bilancio e finanziaria, VI ed., Franco Angeli.
Teaching materials available to students on the course web pages
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R A - D REGOLIOSI CARLO, MATOZZA FELICE
Programme
Module I - The theory of financial statementsIntroduction to the study of financial statements.
The basic functions of financial statements.
The nature of operating income and working capital.
The purposes that can be assigned to financial statements.
Relationship between income, valuation criteria and purposes of financial statements.
The purposes of the financial statements in the business doctrine: the "alpha" and "beta" purposes.
Module II - The Financial Statements in the Civil Code
The documents of the financial statements - Structure and content (art. 2423-ter - 2425 Civil Code)
The general clause and the principles for drawing up the financial statements (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible fixed assets
Intangible fixed assets
Securities and Equity Investments
Accounts Receivable
Accounts Payable
Assets and liabilities in foreign currency
Inventories (LIFO, FIFO, CMP)
Construction contracts
Income taxes
The contents of the Explanatory Notes and the Management Report on Operations
Module III - Accounting
Adjusting and closing entries and re-opening of accounts
Fixed assets - Accounting based on leasing, amortization, depreciation, impairment and reinstatement of value
Equity investments - Accounting with the historical cost method and equity method
Foreign currency transactions - Accounting treatment
Inventories and contract work - Accounting treatment
Income taxes - Accounting treatment
Module IV - Fundamentals of financial statement analysis
Core Documentation
Tutino M. (2024), Bilancio e nuovi OIC, II ed., Cedam.Paoloni M., Celli M. (2024), Introduzione alla contabilità generale, III ed., Cedam.
Paolucci G. (2023), Analisi di bilancio e finanziaria, VI ed., Franco Angeli.
Teaching materials available to students on the course web pages
Attendance
Class attendance is not mandatory, but strongly recommendedType of evaluation
The examination consists of a 2-hour written test, followed by an 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
The Sustainability Reporting
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R P - 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
The Sustainability Reporting
Core Documentation
T.R. Ittelson, Financial Statements, Careers Pr. Inc, 2022.Attendance
Attendance at lessons is not mandatory, although it is highly recommended.Type of evaluation
For students attending to the lessons: written exercises and questions (2 hours); oral questions. For students who didn't attend to the lessons: written exercises and questions (2 hours) and oral questions. In case of health emergency for COVID-19, the lessons will be held following the directions that the University Rector will give.