Learning objectives
Knowledge of accounting principles for the preparation and presentation of financial statements
Course unit content
<br />Accounting Principles for the preparation and presentation of financial statements:<br />1) Objective of financial statements, underlying assumptions, qualitatve characteristics;<br />2) Composition of financial statements, balance sheet, income statement, cash flow statement, changes in net equity.<br />3) Evaluation of current assets, non current assets, net equity, current liabilities, non current liabilities, revenues, expenses, costs, gains and losses.
Bibliography
Azzali S. (a cura di), L'informativa di bilancio secondo i principi contabili nazionali e internazionali, Giappichelli, Torino, 2005.