The course aims to develop the student’s capability to understand and scrutinize corporate groups, with particular reference to how they are initiated, their governance mechanisms, their relationships with stakeholders and the conflicts of interest. The course also aims to develop the student’s ability to prepare a consolidated financial statement according to both the Italian law and the international financial reporting standards. The consolidation area, the consolidation methods, the purchase price allocation and the intercompany transactions are particularly explored. Finally, the course provides model of analysis of the corporate groups’ financial position and performances. The student should demonstrate its ability understand the corporate group economics and the consolidated financial statement discipline. The student should also be able to face practical exercises about the preparation of the consolidated financial statement and the analysis of the corporate groups’ financial position and performances.
1. Business groups
2. Group performances
3. Consolidated financial statements
The teaching materials is provided online, through the E-learning service, within the specific webpage prepared for this course.
|Sostero, Cerbioni, Saccon||Bilancio consolidato: disciplina nazionale e IFRS (Edizione 2)||McGraw - Hill Education||2018|
|Di Carlo E.||I gruppi aziendali fra economia e diritto||Aracne||2008|
|LAI A.||Le situazioni di equilibrio economico-finanziario di gruppo (Edizione 2)||Franco Angeli||2003||8846450361|
The final exam consists in an individual written test on the whole program, that will include semi-open questions, case analysis and numerical exercises. The final exam is based on three questions.
The oral exam is optional.
A group-work on the disclosure offered in consolidated financial reports allows to gain a bonus of 2/30 on the final exam.