In line with the educational objectives of the Degree Course in Business Economics and Management (CLEGA), the Course aims to provide students with theoretical and practical issues of corporate groups and Consolidated Financial Statements.
At the end of the Course, the student will be able to:
have a complete knowledge of topics, rules and Financial Reporting Standards on Consolidated Financial Statements;
apply consolidation methods from the technical accounting point of view;
solve practical case studies.
At the end of the Course, the student will be able to:
have a complete knowledge of topics, rules and Financial Reporting Standards on Consolidated Financial Statements;
apply consolidation methods from the technical accounting point of view;
solve practical case studies.
teacher profile teaching materials
-Corporate groups and Business combinations: concepts and classifications
- The selection of the Business combination: operational leverage and financial leverage
- Consolidated Financial Statements: theoretical and practical issues
- Contents and aim of the Consolidated Financial Statements
- Consolidation methods and practical tools for the preparation of Consolidated Financial Statements
- Financial Reporting Standards on Consolidated Financial Statements
-Budget Analysis and Consolidated Financial Statements
C.M. GALIMBERTI, A. MARRA, A. PRENCIPE, Consolidation. Preparing and Understanding Consolidated Financial Statements under IFRS, Mc Graw-Hill Education, 2013
Teaching Materials:
IFRS 10 - Consolidated Financial Statements
IFRS 12 - Disclosure of Interests in Other Entities
Programme
Course content:-Corporate groups and Business combinations: concepts and classifications
- The selection of the Business combination: operational leverage and financial leverage
- Consolidated Financial Statements: theoretical and practical issues
- Contents and aim of the Consolidated Financial Statements
- Consolidation methods and practical tools for the preparation of Consolidated Financial Statements
- Financial Reporting Standards on Consolidated Financial Statements
-Budget Analysis and Consolidated Financial Statements
Core Documentation
Course Books:C.M. GALIMBERTI, A. MARRA, A. PRENCIPE, Consolidation. Preparing and Understanding Consolidated Financial Statements under IFRS, Mc Graw-Hill Education, 2013
Teaching Materials:
IFRS 10 - Consolidated Financial Statements
IFRS 12 - Disclosure of Interests in Other Entities
Reference Bibliography
CRAVOTTA, D., MAZOR, C., A Roadmap to SEC Reporting Considerations for Business Combinations, Deloitte, 2018Type of delivery of the course
Lectures are in -class and are held three times a week. Each lesson lasts two hours. The lectures are dedicated to explaining the theoretical concepts of business combinations and are focused on accounting exercises to achieve the expected learnings results.Attendance
Recommended but not compulsoryType of evaluation
The evaluation test consists of a written test (90 minutes) containing theoretical questions (open questions and multiple choices questions) and exercises.