46639 - Consolidated Financial Statements

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 (Eds.), Bilancio consolidato, Egea, last updated edition available.

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.

 

For assistance, please contact the tutor, dr. Valetina Casadio at: valentina.casadio9@unibo.it

Assessment methods

Enrolment is required to take the exam.

Students have to enrol via the platform Almaesami: https://almaesami.unibo.it/almaesami/welcome.htm , where it is available rules and deadlines to enrol to each text.

The exam lists for each session open 15 days before and close 4 days before the session.

 

Structure of the Texts

The exam is held in person.

The exam test, which lasts about 1 hour, includes open questions and exercises.

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Evaluation judgment scale:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.

Teaching tools

Power point presentations, professor's notes and exercises with solutions will be available on the Platform Virtuale (https://virtuale.unibo.it ) .

Please note that this course last year participated at the University's teaching experimentation project, making available Digital Integrative Teaching (DDI) tools for the initial alignment of skills wich are still available for students at the Platform Virtuale.

For assistance, please contact the teaching tutor, dr. Valetina Casadio at: valentina.casadio9@unibo.it

 

 

Office hours

See the website of Benedetta Siboni

See the website of Silvia Gardini