Degree in Business studies (until 2008-2009)

Course not running

Consolidated Financial Statement (2006/2007)

Course code
4S00394
Credits
5
Coordinator
Alessandro Lai

Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
lezione 1 3 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Alessandro Lai
lezione 2 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Riccardo Stacchezzini
esercitazione 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 2° sem lez Riccardo Stacchezzini

Learning outcomes

The course aims to explain the logic and the technicalities related to the consolidated financial statement, considering both national and international regulations.
The study of technical features is accompanied by the analysis of: i) evaluation methods of specific items and ii) the qualification of the consolidated financial statement to explain the consolidated economic and monetary performances and the consolidated financial position.

Assessment methods and criteria

Written exam. The student may ask for an oral exam. The student should be able to understand the consolidated financial statement presented during the course.



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