- Docente: Benedetta Siboni
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Moduli: Benedetta Siboni (Modulo 1) Silvia Gardini (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)
Learning outcomes
The course aims to deepen the knowledge of consolidated financial statement of groups, under the international accounting standards (IAS-IFRS), and also national accounting standards.
Course contents
- Groups
- Italian regulation on management and coordination of companies
- Consolidated financial statement: rules and accounting standards
- Pre-consolidation
- Consolidation (first exercise)
- Consolidation (next exercises)
Readings/Bibliography
Main Bibliography:
A. Prencipe, P. Tettamanzi, C. Mancini (a cura di, 2017), Bilancio consolidato, Egea.
Further readings:
Gardini, S. (2010), Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Giuffrè, Milano.
Supplementary material and regulations:
Italian Civil Code
Power point presentations and other documentation is available on the UNIBO Elearning Platform "Insegnamenti Online -IOL" (https://iol.unibo.it/) .
Teaching methods
Lectures
Assessment methods
REMOTE EXAMINATION PROCEDURE (IV SEPTEMBER 2020 APPEAL AND SEPTEMBER 2020 SESSION APPEAL)
Written test carried out by EOL - ZOOM.
In particular, EOL will be used for exam delivery and ZOOM for recognition and surveillance.
Please view the page on the University Portal where information on the use of the EOL platform, the installation of ZOOM and how to access it are published.
Through ZOOM, teachers will have the opportunity to constantly see you, therefore it is important that the video camera and microphones of your devices are working.
Link to the page containing the instructions on EOL and ZOOM:
https://www.unibo.it/it/servizi-e-opportunita/servizi-online/servizi-online-per-studenti-1/lezioni-ed-esami-online
see in particular the point "How to take a written exam online with Zoom".
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(ORDINARY ASSESSMENT METHODS)
Written examination, which lasts about 1 hour.
The test consists of open-ended questions on the theoretical part of the course and of a practical exercise that involves multiple points. Both parts have equal weight in the final score.)
Teaching tools
Power point presentations, professor's notes and exercises with solutions will be available on the UNIBO Elearning Platform "Insegnamenti Online -IOL" (https://iol.unibo.it/ ) .
Office hours
See the website of Benedetta Siboni
See the website of Silvia Gardini
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.