- Docente: Benedetta Siboni
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- 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)
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.
Assessment methods
The exam takes place in written form via the online platforms EOL (https://eol.unibo.it/ ) and Zoom.
The exam test, which lasts about 1 hour, includes open questions and exercises.
---
The above assessment methods may change due to the future Covid-19 situation.
Teaching tools
Power point presentations, professor's notes and exercises with solutions will be available on the Platform Virtuale (https://virtuale.unibo.it ) .
Office hours
See the website of Benedetta Siboni
See the website of Silvia Gardini
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.