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
Introduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Mutuazione: 21210114 BILANCIO in GIURISPRUDENZA LMG/01 R (docente da definire)
Programme
Modul I - Financial reportingIntroduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Core Documentation
Zanda G. (Il bilancio delle società, Giappichelli, Torino, 2007 (integrato con il vigente Codice civile, artt. dal 2423 al 2429 compresi)Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Type of delivery of the course
60 hours of frontal teaching, including theoretical lectures and exercisesAttendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The examination is organized on a written test of 90 minutes. The test consists of multiple-choice questions, semi-open questions and exercises. teacher profile teaching materials
Introduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R E - O MATTEI GIORGIA
Programme
Modul I - Financial reportingIntroduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Core Documentation
Zanda G. (Il bilancio delle società, Giappichelli, Torino, 2007 (integrato con il vigente Codice civile, artt. dal 2423 al 2429 compresi)Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Type of delivery of the course
60 hours of frontal teaching, including theoretical lectures and exercisesAttendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The examination is organized on a written test of 90 minutes. The test consists of multiple-choice questions, semi-open questions and exercises. teacher profile teaching materials
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R P - Z ARDUINI SIMONA
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
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R A - D REGOLIOSI CARLO, MATOZZA FELICE
teacher profile teaching materials
Introduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R E - O MATTEI GIORGIA
Programme
Modul I - Financial reportingIntroduction to the financial reporting study
The basic functions of financial reporting
The nature of income and working capital
The attributable purposes of financial reporting
Relationship between income, evaluation criteria and purposes of financial reporting
The purposes of the financial reporting in the business administration literature: the "alpha" and "beta" purposes
Module II - The Financial Reporting in the Civil Code
From accounting to financial reporting (Closing entries, general closing and reopening of accounts)
The documents of the financial reporting: balance sheet, financial statement and cash flow statement: structure and content (artt. 2423-ter – 2425 c.c. – 2425 ter c.c.)
The general clause and the principles for drawing up the financial reporting (articles 2423 - 2423-bis Civil Code)
Special valuation criteria (art. 2426 Civil Code)
Tangible and intangible fixed assets
Securities and Equity Investments
Receivables
Assets and liabilities in foreign currency
Inventories (Lifo, Fifo, Cmp)
Contract work in progress
The contents of the Notes and the Management Report
Module III - harmonisation accounting process (IAS/IFRS)
Core Documentation
Zanda G. (Il bilancio delle società, Giappichelli, Torino, 2007 (integrato con il vigente Codice civile, artt. dal 2423 al 2429 compresi)Tutino M. (2017), Bilancio e nuovi OIC, Cedam
Paoloni M., Celli M. (2012), Introduzione alla contabilità generale, Cedam.
Type of delivery of the course
60 hours of frontal teaching, including theoretical lectures and exercisesAttendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The examination is organized on a written test of 90 minutes. The test consists of multiple-choice questions, semi-open questions and exercises. teacher profile teaching materials
Mutuazione: 21210114 BILANCIO in Economia e gestione aziendale L-18 R P - Z ARDUINI SIMONA
