|Teaching is organised as follows:|
|1 - lezione||4||1st semester||
|2 - esercitazione||1||1st semester||
The course aims to develop in the student the ability to understand the logic behind the making and the interpretation of a consolidated balance sheet. The course will focus on the analysis and the comprehension of the logic link between a category of the profit and loss account and a category of the financial statement, as well as correct interpretation of the potential cognitive expressed resulting from the obligatory system of the Italian law and according to IAS/IFRS and the interpretations relative to SIC/IFRIC.
All the lessons will be hosted by professor, they will be supported by several applications, and they schedule groups of study for the students; the exam consists in a written examination followed by an oral examination.