92968 - Financial Statements

Learning outcomes

At the end of the course the student has the knowledge: of the scientific principles underlying the preparation of the financial statements;  the legal rules and professional rules that guide the preparation of the financial statements. In particular, the student is able to make the correct reading and the appropriate interpretation of the financial statements for the different classes of companies along with social and environmental reporting integration

Course contents

The course consists of two parts:

Part I and Part II

COURSE PROGRAM

PART I

The financial statements: objectives and contents

The principles of preparation of the financial statements according to the doctrine and according to the legal regulations

The balance sheet schemes: theory and practice

PART II

 Financial statement assessments: general aspects

The analytical evaluation of the items of the financial statements: theoretical and juridical aspects

The evaluation of final inventories

The valuation of tangible and intangible fixed assets

The assessment and representation of environmental resources: objectives and tools

Introduction to non fianancial information

 

Readings/Bibliography

F. Giunta e M. Pisani, Il bilancio, V ed, Maggioli, 2023

Dispense on line a cura della docente

M. Fazzini, F, La Rosa, M.M. Mattei, Il Bilancio d'esercizio, Hoepli, 2023

Teaching methods

Lectures, exercises, group work and seminars

Assessment methods

The exam  will take place in presence, It is a written exam. The text of the exam consist of: 3 open questions, 2/3 problems for each module and evaluation tests (2h). Students is required to come with their PC. They will download the text from the web site(EOL) and follow the guidelines:

1) download the assignment, you are required to connect to the site: https://eol.unibo.it/ . Please enter and download THE ASSIGNMENT CORRESPONDING TO THE APPEAL

2) It is advisable NOT TO CLOSE THE WINDOW IN WHICH THE TASK WAS DOWNLOADED, because THE DELIVERY can be either ONLINE or with a pdf file.

3) It is advisable to carry out the task directly online, saving periodically

4) Once the task is finished, please tick the button and submit it if possible in pdf and it loads.

6) DELIVERY IN WORD OR PDF: PRINT THE TASK IN PDF AND UPLOAD IT ON THE WEBSITE FOLLOWING THE INSTRUCTIONS:

• solved the exam, save the file in   word or PDF giving the file name: SURNAME_NAME.PDF

• click on DELIVER EXAM at the bottom of the screen from which the exam text was downloaded

drag the PDF file into the "exam delivery" box with the ARROW (simpler method) or click on file piker (1st icon representing a sheet at the top left of the file delivery section) and select FILE Upload >>> Choose file

• Save changes (blue button at the bottom)

• Task delivery

• further delivery confirmation



Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk.

Students have to enrol to the exam through Almaesami (this is compulsory). One day before the exam students will receive the link for the room on Zoom.

 

The evaluation process will consider the following range:

<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise

Teaching tools

Slides, videos that require computers and related projector equipment

Links to further information

https://www.unibo.it/sitoweb/maria.baldarelli/didattica

Office hours

See the website of Maria-Gabriella Baldarelli