- Docente: Luca Baccolini
- Crediti formativi: 6
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Bologna
- Corso: Laurea Magistrale in Economia e diritto (cod. 5913)
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dal 20/09/2023 al 25/10/2023
Conoscenze e abilità da conseguire
The goal of this course is to provide students with theoretical as well as applied knowledge of frameworks and tools for measuring, interpreting and improving business performance and assessing financial risk. In particular, at the end of the course students will be able to: • use financial statement information to analyze business performance; • implement a management system based on the use of performance ratios; • design a performance measurement system to support management control tasks.
Contenuti
Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The bookkeeping process. The bookkeeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plan and equipment. Investment property. Intangible assets. Leases.
Testi/Bibliografia
IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 40; IAS 38; IAS 17; IAS 36
Metodi didattici
Lectures, tutorials
Modalità di verifica e valutazione dell'apprendimento
Written test
Strumenti a supporto della didattica
Slide set, lecture handouts
Orario di ricevimento
Consulta il sito web di Luca Baccolini
SDGs
L'insegnamento contribuisce al perseguimento degli Obiettivi di Sviluppo Sostenibile dell'Agenda 2030 dell'ONU.