- Docente: Marco Maria Mattei
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
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Corso:
Second cycle degree programme (LM) in
Business Administration and Management (cod. 6796)
Also valid for Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
Al termine del scorso lo studente acquisisce le conoscenze relative alla predisposizione e interpretazione dei bilanci di sostenibilità, dei bilanci integrati e gli altri documenti utili a esprimere la performance non finanziaria (ESG) delle imprese, nonché delle aziende senza scopo di lucro. Gli studenti avranno anche la capacità di valutare la qualità dei citati documenti e di redigerli applicando i principali standard esistenti a livello Europeo e internazionale. The course aims to provide students with knowledge regarding the preparation and interpretation of sustainability reports, integrated reports, and other documents used to communicate the non-financial performance (ESG) of companies and non-profit organizations. Students will also develop the ability to assess the quality of these documents and prepare them in compliance with the European Union standards.
Course contents
Framework of IFRS. Objective of financial reporting. Financial Statements under Italian GAAP and IFRS. Revenue recognition and inventory. Financial instruments. Property, plant and equipment. Intangible assets.
Readings/Bibliography
IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 38.
M.M. Mattei, Comunicazione d'impresa, book-tax conformity e tax avoidance, FrancoAngeli, 2013 (Capitolo 1).
Teaching methods
Lectures and tutorials.
Assessment methods
Written test.
This is the assessment grid: (a) <18 insufficient; (b) 18-23 sufficient; (c) 24-27 average/good; (d) 28-30 very good; (e) 30 cum laude excellent/outstanding.
Office hours
See the website of Marco Maria Mattei