Degree in Business studies (until 2008-2009)

Degree in Business studies (until 2008-2009)

Theory of Financial Statement (2009/2010)

Course code

4S00396

Credits

10

Coordinator

Silvano Corbella

Academic sector

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Language of instruction

Italian

Timetable

Not inserted.

Learning outcomes

Students attending this course are expected to already have a strong knowledge concerning both the logical framework and the specific concepts as well as the construction technique related to the financial accounting of the firms.
The course enhances student’s capacity to understand the formation process of financial statements data on a large basis, mainly referring to the Italian laws but also looking at the International Accounting Standards.
A complete understanding of the financial statements origin and nature, as well as the capacity in analyzing them make students able to analyze firm’s financial and economic situation and represent a useful starting point in considering financial statement both at a consolidated level and of organizations operating in specific industries.

Assessment methods and criteria

The exam is in written form both for attending and for non-attending students. Students have also the faculty to integrate the vote obtained in the written test with an oral exam.