FINANCIAL STATEMENTS SPECIAL TOPICS
cod. 1003989

Academic year 2012/13
1° year of course - Second semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
A scelta dello studente
Type of training activity
Student's choice
56 hours
of face-to-face activities
8 credits
hub: PARMA
course unit
in - - -

Learning objectives

The course aims to provide useful tools for reading financial statements prepared in accordance with italian accounting principles

Prerequisites

no

Course unit content

The course will examine in detail some items of the financial statements prepared in accordance with accounting principles, with particular reference to evaluative problems

Full programme

-the general principles of preparation of financial statements
- Analysis of balance sheet items
- The financial statements

Bibliography

Principi contabili nazionali, Ed. Il Sole 24 Ore, Milano, 2012
Teodori C., Il rendiconto finanziario: caratteristiche, ruolo informativo e interpretazione, Giappichelli, Torino, 2009

Teaching methods

lectures and tutorials

Assessment methods and criteria

written exam

Other information

- - -