Raffaele D'ALESSIO | Financial statements and financial reporting

cod. 0222100047

FINANCIAL STATEMENTS AND FINANCIAL REPORTING

	0222100047
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF7
	BUSINESS MANAGEMENT AND CONSULTING
	2020/2021

CURRICULUM - PROFESSIONAL ACCOUNTANCY

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	6	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

RAFFAELE D'ALESSIO T Curriculum

SHEET

	Objectives
	EDUCATIONAL GOALS THE STUDENT WILL GET ADVANCED KNOWLEDGE ABOUT THE FORMATION OF THE FINANCIAL STATEMENTS. THE STUDENT WILL ALSO ACQUIRE ABILITY TO UNDERSTAND THE MAIN RELATED PROBLEMS. THE STUDENT WILL BE ABLE TO APPLY THE KNOWLEDGE ACQUIRED TO THE REAL FORMATION PROBLEMS OF THE FINANCIAL YEAR INCONSISTENCY WITH THE GENERAL OBJECTIVE OF THE MASTER'S DEGREE, DEDICATED TO THE PROFESSION.

	Prerequisites
	PREREQUISITES ACCOUNTING AND FINANCIAL STATEMENTS KNOWLEDGE. THESE PIECES OF KNOWLEDGE ARE ACQUIRED IN THE COURSES OF BUSINESS ECONOMICS, GENERAL ACCOUNTING, BUSINESS FINANCIAL STATEMENTS.

	Contents
	COURSE CONTENT THE FINANCIAL STATEMENTS FILE (4 HOURS). DEFERRED AND DEFERRED TAXES (18 HOURS), LEASING (4 HOURS), EXPLANATORY NOTES AND MANAGEMENT REPORT (4 HOURS).

	Teaching Methods
	LECTURES CASE STUDIES, CASE DISCUSSION, WORKSHOPS

	Verification of learning
	WRITTEN TEST

	Texts
	ANTONELLI V., BOZZA E., D'ALESSIO R., MARCELLO R., GUIDA PRATICA ALLA CONTABILITÀ E AL BILANCIO D'ESERCIZIO, EUTEKNE, 2016

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