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82008 - Consolidated Financial Statements (Laboratory)

Academic Year 2026/2027

                
                        Docente:
                        Andrea Fazi
                    
                        Credits:
                        2
                    
                        SSD:
                        ECON-06/A
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        In-person learning (entirely or partially)
                        
                            Campus:
                            Bologna
                        
                            Corso:
                            Second cycle degree programme (LM) in
                            Economics, Consultancy and Accounting (cod. 6800)

                                    Course Timetable
                                
from Sep 15, 2026 to Oct 14, 2026

Learning outcomes

Upon completion of the laboratory, students will be able to perform the audit of consolidated financial statements and carry out the oversight activities relating to accounting records and business operations that are required of members of the Board of Statutory Auditors.

Course contents

Consolidated Financial Statements and Group Reporting

Business groups and the objectives of consolidated financial statements.
The regulatory framework for consolidated financial statements: Italian legislation and International Financial Reporting Standards (IFRS).
The scope of consolidation and different forms of control.
Preparation of consolidated financial statements: stages of the consolidation process and the main consolidation adjustments and entries.
Consolidated financial statements in extraordinary corporate transactions.
Analysis and interpretation of consolidated financial statements for financial reporting purposes.
Introduction to the audit of consolidated financial statements.

Readings/Bibliography

Sòstero, U., Cerbioni, F., & Saccon, C. (2025). Bilancio consolidato. Disciplina nazionale e IFRS. Giuffrè Francis Lefebvre.

Supplementary Materials

Italian Accounting Standards (OIC) and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS).
Teaching materials, case studies, and practical exercises provided by the instructor.

Teaching methods

The course combines lectures with classroom discussions, the analysis of real-world business cases, and practical exercises focused on the preparation of consolidated financial statements.

Assessment methods

Student learning is assessed through a 45-minute written examination consisting of one open-ended question and five multiple-choice questions.

The assessment is graded on a pass/fail basis.

Teaching tools

Lecture notes, teaching materials, case studies, and practical exercises made available by the instructor.

Office hours

See the website of Andrea Fazi

SDGs

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