cod. 1003989

Academic year 2014/15
2° year of course - First semester
Academic discipline
Economia aziendale (SECS-P/07)
Attività formative affini o integrative
Type of training activity
63 hours
of face-to-face activities
9 credits
hub: PARMA
course unit
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Learning objectives

In the first part of the course the focus is on basic concept regarding financial statement, and then on some specific issues, that are considered critical and very relevant in issuing a financial statement. In the second part, the aim i sto analyse the other documents that compose the financial statement, like cash flow statement, notes to the financial statement, management commentary, made also thanks to seminaries with auditors and the reading of real financial statements. At the end of the course, the students will be able to:
a) comprehend the contents of national accounting standars
b) issue and read financial statements with a critical point of view
c) to be autonomy in judging a financial statement and the related disclosure
d) to speak with auditors, accountants and financial and accounting directors in relation to financial statement critical aspects
e) to use several sources


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Course unit content

Legislation and accounting standards for financial statement
Tables of the financial statement
The single voices of the inancial statement according to national accounting standards. Particularly:
- tangible, intangibile, financial assets
- raw materials
- financial investments
- current and deferred taxes
- consolidated fiscal declaration: accounting aspects
- disclosure about related parties operation
- going concern in financial statement
Cash flow statement
Management commentary
Notes to the financial statement
Analysis of some financial statements of real companies

Full programme

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Teaching methods

Acquisition of knowledge: frontal lessons
Acquisition of capability in applying knowledge: exercitations
Acquisition of autonomy in judgment: during the course the students will be stimulated to individuate critical aspects in financial statements
Acquisition of technical language: during the course will be illustrated the main accounting words

Assessment methods and criteria

Written exam, with the possibility to join in a work group
Acquisition of knowledge: 2 questions regarding theory
Acquisition of capability in applying knowledge: 1 exercise
Acquisition of autonomy in judgment: questions and work group
Acquisition of technical language: questions

Other information

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