BUDGETING AND FINANCIAL COMMUNICATION
cod. 1004510

Academic year 2016/17
2° year of course - Second semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
Aziendale
Type of training activity
Characterising
56 hours
of face-to-face activities
8 credits
hub: PARMA
course unit
in - - -

Learning objectives

The aim of the course is to develop the International Financial Reporting Standard
for Financial Reportin for listed companies.
a. Knowledge and understanding: with this course the student takes skills about the
financial reporting and consolidated financial statement process of comunication in
listed companies.
b. Applying knowledge and understanding: the student, at the end of the course,
would be able to use with efficacy the International Financial Reporting Standard
(IFRS) both the theoretical framework and the most important implementation techniques.
c. Making judgments: the student would be able to use the discretionary
interpretation of International Financial Reporting Standard coherently with the aim
of financial reporting.
d. Communication skills: the student would be able to relate with all the stakeholder
about the faithful representation of financial situation and performaces of the
company.
e. Ability to learn: the contents of the course can be communicate with advanced
teaching methods, exercises and cases, and an active role of the student during the
lessons.

Prerequisites

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Course unit content

IL CONCEPTUAL FRAMEWORK
2. IL FAIR VALUE
3. UNDERLYING ASSUMPTION
4. THE COMPOSITION OF FINANCIAL REPORTING
5. TANGIBLE AND INTANGIBLE ASSETS
6. IMPAIRMENT TEST
7. FINANCIAL INSTRUMENTS
8. INVENTORIES
9. PROVISION AND DEBTS
10. BENEFITS FOR EMPLOYEE
11. REVENUE
12. FOREIGN CURRENCY OPERATIONS
13. INCOME TAXES
14. BUSINESS COMBINATIONS
15. CONSOLIDATED FINANCIAL STATEMENTS AND SEPARATE FINANCIAL
STATEMENTS
16. INTERESTS IN OTHER ENTITIES AND DISCLOSURE
17. RELATED PARTIES OPERATIONS.

Full programme

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Bibliography

AA.VV., Principi contabili internazionali: caratteristiche, struttura e contenuto,
Torino, Giappichelli, 2013.
Material given by teacher.

Teaching methods

Traditional lessons and exercises

Assessment methods and criteria

WRITTEN EXAM WITH:
- QUESTIONS
- EXERCISES
EQUAL WEITHED.

Other information

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