BOOKKEEPING AND BALANCE SHEET II
Learning outcomes of the course unit
knowledge of accounting principles for the preparation and presentation of financial statements
Course contents summary
Accounting principles for the preparation and presentation of financial statements:
1) Objective of financial statements, underlying assumptions, qualitative characteristics;
2) Composition of financial statements, balance sheet, income statements, cash flow statement, changes in net equity;
3) Evaluation of current assets, non current assets, net equity, current liabilities, non current liabilities, revenues, costs, expenses, gains and losses.
Azzali S. (a cura di), L'informativa di bilancio secondo i principi contabili nazionali e internazionali, Giappichelli; Torino, 2005.