- 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
- Consolidated financial statement: rules and accounting standards
- Pre-consolidation
- Consolidation (first exercise)
- Consolidation (next exercises)
Readings/Bibliography
Gardini Silvia, Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Giuffre', Milano, 2010.
Slides and other materials available on the Moodle platform.
Teaching methods
Lectures
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
Slides, professor's notes and exercises with solutions will be available on Moodle ( https://elearning-cds.unibo.it/).
Links to further information
https://elearning-cds.unibo.it/
Office hours
See the website of Benedetta Siboni
See the website of Silvia Gardini