"This seminar aims to provide theoretical knowledge on the main issues of consolidated financial statement as well as business combination.
It aims to provide students with the knowledge and tools they need to understand the groups of companies’ structures and behaviors. The seminar also provides students with some basic tools for the preparation of the consolidated financial statement.
At the completion of this seminar, students will have:
• acquired basic knowledge of the social phenomenon object of study;
• a knowledge of the factors that determine the choices of the parent company’s growth strategies;
• a knowledge of some theories of consolidation adopted to prepare the consolidated financial statements."
teacher profile | teaching materials


Initially, we enter into the merits of the defining aspects (commenting on the main definitions of group that business sciences have) and classifiers (distinguishing the groups by type of unitary management, by purpose of the link, by nature of the economic subject and by geographical spread). The reasons that lead to the establishment and development of a corporate group and the economic-strategic aspects relating to a corporate group are then analyzed. The specific strategies that can be implemented through a group are then explained: vertical, horizontal and diversified integrated development. Finally, the various group accounting theories underlying the formation of the consolidated financial statements, the phases of consolidation and the consolidation of totalitarian and non-totalitarian shareholdings were explained. The course ended with an exercise by sending a questionnaire to the students.

Core Documentation

D’Amico, E. (2006). Economia dei Gruppi Aziendali. Padova, IT: CEDAM.

Reference Bibliography

E.D'AMICO:teoria dei gruppi e tecniche contabili di formazione dei bilanci consolidati, Cedam Padova 1999. Onida: Economia d'azienda, Utet Torino, 1971. Zanda: Lineamenti di economia aziendale, Ed. Kappa, Roma 2004.

Type of delivery of the course

On line: on teams table Write test



Type of evaluation

Closed questions