Marco BISOGNO | Financial reporting
Marco BISOGNO Financial reporting
cod. 0222200021
FINANCIAL REPORTING
| 0222200021 | |
| DEPARTMENT OF ECONOMICS AND STATISTICS | |
| EQF7 | |
| ECONOMICS | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2018 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING: THE COURSE WILL PROVIDE STUDENTS WITH ADVANCED KNOWLEDGE OF FINANCIAL REPORTS AND THEIR RELATED POSTULATES, PRINCIPLES, STRUCTURES AND CONTENTS. APPLYING KNOWLEDGE AND UNDERSTANDING STUDENTS WILL LEARN TO APPLY INTERNATIONAL ACCOUNTING STANDARDS TO FINANCIAL ACCOUNTING ISSUES. MAKING JUDGEMENTS STUDENTS WILL BE ABLE TO ASSESS AND COMPARE DIFFERENT ACCOUNTING APPROACHES AND SOLUTIONS AND EVALUATE THEIR COHERENCE WITH THE OBJECTIVE OF FINANCIAL REPORTS AND THE QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION. COMMUNICATION SKILLS STUDENTS WILL LEARN HOW TO EFFECTIVELY DISCUSS ACCOUNTING APPROACHES AND SOLUTIONS, BOTH IN WRITTEN AND ORAL FORM, WITH THE PRESENTATION OF A PROJECT WORK. LEARNING SKILLS: THIS COURSE WILL ENABLE STUDENTS TO UNDERSTAND THE RECENT DEVELOPMENTS IN FINANCIAL REPORTS, UPDATE THEIR KNOWLEDGE AND CRITICALLY DISCUSS AND APPLY NEW ACCOUNTING STANDARDS |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF BOOKKEEPING. |
| Contents | |
|---|---|
| PART I (48 H): INTERNATIONAL ACCOUNTING STANDARDS, CONCEPTUAL FRAMEWORK, FAIR VALUE. STATEMENT OF FINANCIAL POSITION, STATEMENT OF FINANCIAL PERFORMANCE, COMPREHENSIVE INCOME AND STATEMENT OF CASH FLOWS. PROPERTY, PLANT AND EQUIPMENT. INTANGIBLE ASSETS. REVENUE AND INVENTORIES. FINANCIAL INSTRUMENTS. EMPLOYEE BENEFITS AND SHARE-BASED PAYMENT. FOREIGN CURRENCY TRANSACTIONS, PROVISIONS, INCOME TAXES. PART II (12 H): BUSINESS COMBINATIONS. |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS OF LESSONS, WHICH AIM TO EXPLAIN THEORETICAL CONCEPTS AND ISSUES. DURING THE LESSONS, SEVERAL EXAMPLES ARE PROVIDED IN ORDER TO UNDERSTAND HOW TO APPLY THE THEORETICAL CONCEPTS. FURTHERMORE, CASE STUDIES WILL BE ANALYSED AND DISCUSSED. |
| Verification of learning | |
|---|---|
| THE EXAM CONSISTS OF AN ORAL TEST, MARKED ON A SCALE OF 30/30., WHICH WILL BE HELD IN ACCORDANCE WITH THE DEPARTMENT CALENDAR. PLEASE, NOTE THAT THERE ARE NO INTERMEDIATE TESTS. THE TEST, LASTING APPROXIMATELY 20 MINUTES, IS BASED ON QUESTIONS RELATED TO THEORETICAL AND METHODOLOGICAL CONTENTS OF THE TOPICS INCLUDED IN THE PROGRAM AND COULD ALSO INVOLVE DISCUSSION OF CASE STUDIES. THE EVALUATION WILL BE BASED ON THE FOLLOWING ASPECTS: • QUALITY OF EXPOSURE, IN TERMS OF THE USE OF APPROPRIATE LANGUAGE; • ABILITY TO CORRELATE BETWEEN THE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER SUBJECTS; • DEMONSTRATED JUDGMENT INDEPENDENCE. THE MINIMUM SCORE OF THE ORAL EXAM REQUIRES KNOWLEDGE OF THE BASIC TOPICS OF FINANCIAL REPORTING AND THE RELATED CONCEPTUAL STRUCTURE. THE MAXIMUM SCORE IS ACHIEVED WHEN THE STUDENT DEMONSTRATES A CRITICAL APPROACH AND THE ABILITY TO CONNECT THE DIFFERENT TOPICS RELATED TO THE EVALUATION OF FINANCIAL STATEMENTS’ ITEMS, ALSO HIGHLIGHTING THE IMPLICATIONS ARISING FROM THE APPLICATION OF DIFFERENT EVALUATION CRITERIA AND METHODOLOGIES. EXCELLENCE REQUIRES THE ABILITY TO CRITICALLY DISCUSS CASE STUDIES. |
| Texts | |
|---|---|
| ROBERT LIBBY, PATRICIA A. LIBBY, FRANK HODGE, FINANCIAL ACCOUNTING, MCGRAW HILL, LAST EDITION |
| More Information | |
|---|---|
| SLIDES AND OTHER TEACHING MATERIALS ARE MADE AVAILABLE ON THE WEB (GOOGLE CLASSROOM) |
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