46639 - Consolidated Financial Statements

Academic Year 2018/2019

  • 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
  • Consolidated financial statement: rules and accounting standards
  • Pre-consolidation
  • Consolidation (first exercise)
  • Consolidation (next exercises)

Readings/Bibliography

Gardini Silvia, Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Giuffre', Milano, 2010.

Slides and other materials available on the Platform Insegnamenti Online -IOL.

Teaching methods

Lectures

Assessment methods

Written examination, which lasts about 1 hour.

The test consists of open-ended questions on the theoretical part of the course and of a practical exercise that involves multiple points. Both parts have equal weight in the final score.

Teaching tools

Slides, professor's notes and exercises with solutions will be available on Insegnamenti Online - IOL.

Office hours

See the website of Benedetta Siboni

See the website of Silvia Gardini

SDGs

Decent work and economic growth

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