Course Unit Page
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Teacher Benedetta Siboni
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Learning modules Benedetta Siboni (Modulo 1)
Silvia Gardini (Modulo 2)
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Credits 6
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SSD SECS-P/07
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Teaching Mode Traditional lectures (Modulo 1)
Traditional lectures (Modulo 2)
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Language Italian
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Campus of Forli
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Degree Programme Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)
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Course Timetable from Sep 23, 2021 to Oct 14, 2021
Course Timetable from Oct 19, 2021 to Oct 28, 2021
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Academic Year 2021/2022
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.
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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