46639 - Consolidated Financial Statements

Academic Year 2021/2022

  • 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)


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


Decent work and economic growth

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.