46639 - Consolidated Financial Statements

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 Platform Virtuale (https://virtuale.unibo.it) .

Teaching methods

Lectures, exercises and case-studies.

 

For assistance, please contact Dr. Valentina Casadio at: valentina.casadio9@unibo.it

Assessment methods

The exam is held in person.

The exam test, which lasts about 1 hour, includes open questions and exercises.

---

Evaluation judgment scale:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.

Teaching tools

Power point presentations, professor's notes and exercises with solutions will be available on the Platform Virtuale (https://virtuale.unibo.it ) .

For assistance, please contact Dr. Valentina Casadio at: valentina.casadio9@unibo.it.

Office hours

See the website of Benedetta Siboni

See the website of Silvia Gardini