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Università degli Studi di Parma Università degli Studi di Parma
University of Parma
Course catalogue
Università degli Studi di Parma
course catalogue

CONSOLIDATED BALANCE SHEET
cod. 16892

Academic year 2008/09
1° year of course - Second semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
Discipline aziendali
Type of training activity
Characterising
30 hours
of face-to-face activities
5 credits
hub: PARMA
course unit
in - - -
lectures timetable unavailable
exam calls
Print

Learning objectives

Knowledge of accounting principles for the preparation and presentation of consolidated financial statements.

Prerequisites

Knowledge of accounting and financial statements.

Course unit content

<br />Accounting principles for the preparation and presentation of consolidated financial statemets:<br />1) Definition of consolidation area;<br />2) Data of consolidated financial statements, evaluation principles;<br />3) Method of consolidation;<br />4) Theory of consolidation;<br />5) Goodwill and minority interests.

Full programme

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Bibliography

Azzali S. (a cura di), Il bilancio consolidato secondo i principi contabili internazionali, Quarta Parte, Il Sole 24 Ore, Milano, 2002.

Teaching methods

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Assessment methods and criteria

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Other information

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