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, qualitative characteristics;<br />2) Composition of financial statements, balance sheet, income statements, cash flow statement, changes in net equity;<br />3) Evaluation of current assets, non current assets, net equity, current liabilities, non current liabilities, revenues, costs, expenses, gains and losses.
Bibliography
Azzali S. (a cura di), L'informativa di bilancio secondo i principi contabili nazionali e internazionali, Giappichelli; Torino, 2005.