FINANCIAL STATEMENTS SPECIAL TOPICS
cod. 1003989

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

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

Prerequisites

- - -

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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Bibliography

PRINCIPI CONTABILI NAZIONALI - ED. IL SOLE 24 ORE

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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2030 agenda goals for sustainable development

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Contacts

Toll-free number

800 904 084

Student registry office

E. segreteria.economia@unipr.it
T. +39 0521 902377

Quality assurance office

Education manager:
Mrs Maria Giovanna Levati
T. +39 0521 032474
Office E. didattica.sea@unipr.it
Manager E. mariagiovanna.levati@unipr.it  

President of the degree course

Prof. Veronica Tibiletti
E. veronica.tibiletti@unipr.it

Faculty advisor

Prof. Silvia Bellini
E. silvia.bellini@unipr.it

Career guidance delegate

Prof. Chiara Panari
E. chiara.panari@unipr.it

Tutor Professor

Prof. Luca Fornaciari
E. luca.fornaciari@unipr.it

Erasmus delegates

Prof. Maria Cecilia Mnacini
E. mariacecilia.mancini@unipr.it 
Prof. Donata Tania Vergura
E. donatatania.vergura@unipr.it

Quality assurance manager

Prof. Luca Fornaciari
E. luca.fornaciari@unipr.it

Internships

E. tirocini@unipr.it