Valerio ANTONELLI | FINANCIAL REPORTING
Valerio ANTONELLI FINANCIAL REPORTING
cod. 0212700017
FINANCIAL REPORTING
| 0212700017 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 3 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| D'ALESSIO | 09/12/2024 - 11:00 | SESSIONE ORDINARIA | |
| D'ALESSIO | 09/12/2024 - 11:00 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| THE STUDENT WILL HAVE KNOWLEDGE ABOUT THE PREPARATION OF THE FINANCIAL STATEMENT, WITH PARTICULAR REFERENCE TO STANDARDS, STATEMENT, ASSETS VALUATION. HE/SHE WILL BE ABLE TO UNDERSTAND ALL RELATED ISSUES. APPLYING KNOWLEDGE AND UNDERSTANDING THE STUDENT WILL BE ABLE TO APPLY THE KNOWLEDGE TO REAL PROBLEMS OF THE JOINT-STOCK COMPANIES IN MANUFACTURING, TRADE AND SERVICE INDUSTRIES. |
| Prerequisites | |
|---|---|
| GENERAL ACCOUNTING (MANDATORY) |
| Contents | |
|---|---|
| FIRST PART (10 HOURS) THE NEED FOR A CONCEPTUAL FRAMEWORK AND THE CHARACTERISTICS OF USEFUL INFORMATION RECOGNITION AND MEASUREMENT. REGULATORY FRAMEWORK. SECOND PART (30 HOURS) TANGIBLE NON-CURRENT ASSETS. INTANGIBLE ASSETS. IMPAIRMENT OF ASSETS. INVENTORY. ACCOUNTS RECEIVABLE. FINANCIAL INSTRUMENTS. LEASING. PROVISIONS AND EVENTS AFTER THE REPORTING PERIOD. THIRD PART (20 HOURS) ACCOUNTS PAYABLES AND LOANS. REPORTING FINANCIAL PERFORMANCE. INCOME STATEMENT. OTHER FINANCIAL INFORMATION. |
| Teaching Methods | |
|---|---|
| THE COURSE MAINLY INCLUDES LECTURES (40 HOURS) AND PRACTICAL EXERCISES (20 HOURS). ATTENDING THE LECTURES, STUDENTS WILL ACQUIRE KNOWLEDGE ABOUT FINANCIAL STATEMENTS AND THE ITALIAN ACCOUNTING PRINCIPLES. COURSE ATTENDANCE IS NOT MANDATORY. |
| Verification of learning | |
|---|---|
| WRITTEN EXAM ARTICULATED IN AT LEAST 20 QUESTIONS DEALING WITH ACCOUNTS EVALUATION IN THE FINANCIAL STATEMENTS. THE OVERALL LEVEL OF PREPARATION ASSOCIATED WITH THE EXAM GRADES IS AS FOLLOWS - RANGE 18-23: SUFFICIENT PREPARATION, BUT IN RELATION TO A LIMITED NUMBER OF TOPICS COVERED IN THE EXAMINATION PROGRAMME. - RANGE 24-27: ADEQUATE PREPARATION, YET THE STUDENT HAS SHORTCOMINGS IN DIFFERENT PARTS OF THE PROGRAMME. - RANGE 28-30: THOROUGH KNOWLEDGE OF ALL TOPICS OF THE PROGRAMME. - 30L: EXCELLENT KNOWLEDGE OF THE EXAMINATION PROGRAMME. |
| Texts | |
|---|---|
| ANTONELLI V, D’ALESSIO R. DELL’ATTI V., I BILANCI DELLE IMPRESE, PEARSON, 2022. |
| More Information | |
|---|---|
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