- Docente: Luca Baccolini
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Law and Economics (cod. 5913)
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from Sep 16, 2024 to Oct 16, 2024
Learning outcomes
The goal of this course is to provide students with theoretical as well as applied knowledge of frameworks and tools for measuring, interpreting and improving business performance and assessing financial risk. In particular, at the end of the course students will be able to: • use financial statement information to analyze business performance; • implement a management system based on the use of performance ratios; • design a performance measurement system to support management control tasks.
Course contents
Introduction to accounting, accounting history, financial accounting, accounting standards, international harmonization of accounting, and financial audit. The bookkeeping process. The bookkeeping process and adjustments at the end of the accounting period. Financial statements: Statement of financial position, statement of comprehensive income. Financial statements: Statement of changes in equity, and statement of cash flows. Explanatory notes and management's discussion and analysis. Revenue recognition and inventory. Financial Instruments: Assets and Liabilities. Property, plan and equipment. Investment property. Intangible assets. Leases.
Readings/Bibliography
IAS 1; IAS 7; IFRS 15; IAS 2; IFRS 9; IAS 16; IAS 40; IAS 38; IAS 17; IAS 36
Teaching methods
Lectures, tutorials
Assessment methods
Written test
Teaching tools
Slide set, lecture handouts
Office hours
See the website of Luca Baccolini
SDGs

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.