Learning outcomes of the course unit
The aim of the course is to illustrate the distinct characteristics of international book keeping principles and the method for drafting consolidated balance sheets.
Knowledge of general business accountancy and the national discipline for drafting balance sheets.
Course contents summary
The course content focuses on the study of IASB international book keeping principles, EU approved in all member states. Specifically, it examines the peculiarities that characterise the IAS/IFRS with regard to the issue of balance sheets, general principles, the layout of balance sheets, the contents of bills and the criteria set for evaluation of the analytical components of balance sheets. Special attention is reserved for consolidated balance sheets which illustrate the consolidation procedure, broken down into the preliminary phase (scope of consolidation and uniformity of the group value system) and the technical phase (methods and theory of consolidation, differences in consolidation, internal operations and minority shareholders).
Allegrini, M. et al., Principi Contabili Internazionali. Giappichelli, 2006.