Raffaele D'ALESSIO | FINANCIAL REPORTING
Raffaele D'ALESSIO FINANCIAL REPORTING
cod. 0212700017
FINANCIAL REPORTING
| 0212700017 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2020/2021 |
| OBBLIGATORIO | |
| YEAR OF COURSE 3 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| EDUCATIONAL GOALS KNOWLEDGE AND UNDERSTANDING 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 | |
|---|---|
| LECTURES, SEMINARS, CASE STUDIES |
| Verification of learning | |
|---|---|
| VERIFICATION OF LEARNING WRITTEN EXAM ARTICULATED IN 20 THEORETICAL AND APPLICATION QUESTIONS WITH MULTIPLE ANSWER CHOICES (DURATION OF THE TEST: 50 MINUTES) WITH DISCUSSION ON THE RESULTS ASSESSED IN THIRTHYS. |
| Texts | |
|---|---|
| D'ALESSIO, ANTONELLI, LEZIONI DI BILANCIO D'IMPRESA, EDISES, 2017, EBOOK. |
| More Information | |
|---|---|
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