42496 - Financial Reporting

Academic Year 2025/2026

  • Teaching Mode: Traditional lectures
  • Campus: Rimini
  • Corso: First cycle degree programme (L) in Business Economics (cod. 8848)

Learning outcomes

At the end of the course the student is able to record the most frequent transactions under generally accepted accounting principles and draw up financial statements. The course also aims at reinforcing students’ understanding of the principles and usefulness of mandatory financial disclosures.

Course contents

This course offers an introduction to financial statements and the financial reporting process from the makers and user's perspective. Students will learn essential accounting concepts and principles, along with how a firm's economic transactions are recorded in financial statements and related disclosures.

The course aims to equip students with the skills needed to read and to make financial statements.

Principles and International Financial Reporting Standards are analysed to make Financial Statement: Income Statement and Balance Sheet.

Readings/Bibliography

Weygandt, Jerry J.; Kimmel, Paul D. and Kieso, Donald E. (2022) Financial Accounting: IFRS Edition, 5th. Edition. John Wiley & Sons

(Introductory) Hermanson R. H et al. (eds)Accounting Principles: A Business Perspective First Global Text Edition, Volume 1,Financial Accounting, 2011

Teaching notes and Seminar material

Teaching methods

Lectures, seminars and work in groups

Assessment methods

The exam consist of oral exam devided in two mid-term exams (one in November and one in December 2025) The exam consists of: 2/3 questions and ppt presentation about the result of works in group.

The exam is aimed at assessing the critical skills and abilities developed by students with regard to financial Reporting. The exam consists of the oral exam.

Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules.

FINAL MARK: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points for the works in group)

There are incentives for group work during the lesson period

Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules

The maximum score is 30 points, and the minimum required to pass the exam is 18/30.

The evaluation process will consider:

<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise


FINAL VOTE: arithmetic mean of the final evaluation of the two mid term exams (with normal rounding) (+ incentive points)

Teaching tools

Slides and teaching material

Links to further information

https://www.unibo.it/sitoweb/maria.baldarelli/didattica

Office hours

See the website of Maria-Gabriella Baldarelli