BUDGETING AND FINANCIAL COMMUNICATION
Learning outcomes of the course unit
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
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
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
Course contents summary
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
9. PROVISION AND DEBTS
10. BENEFITS FOR EMPLOYEE
12. FOREIGN CURRENCY OPERATIONS
13. INCOME TAXES
14. BUSINESS COMBINATIONS
15. CONSOLIDATED FINANCIAL STATEMENTS AND SEPARATE FINANCIAL
16. INTERESTS IN OTHER ENTITIES AND DISCLOSURE
17. RELATED PARTIES OPERATIONS.
AA.VV., Principi contabili internazionali: caratteristiche, struttura e contenuto,
Torino, Giappichelli, 2013.
Material given by teacher.
Traditional lessons and exercises
Assessment methods and criteria
WRITTEN EXAM WITH: