To show the organization of the course that includes this module, follow this link Course organization
The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial statements.
In particular, a conscious determination of balance sheet and profit and loss account, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.
The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test. The case studied analyzed during the course is definitely part of written and oral evaluation.