BUSINESS QUANTITATIVE DETERMINATIONS AND METHODOLOGIES
cod. 07150

Academic year 2016/17
3° year of course - First semester
Professor
FORNACIARI Luca
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

The main objective of the course is to develop two kind of topics: 1)
extraordinary operation and business combinations 2) financial reporting
analisys. a. Knowledge and understanding:
The course allows students to understand skills about the extraordinary
operations of the companies (Merger and acquisition, Business
Combination, etc) and the financial reporting analysis for internal and
external purposes.
b. Applying knowledge and understanding: At the end of the course,
students would be able to employ with efficacy the two main instruments
(extraordinary operations and financial reporting analysis) in both
professional activities (emploee in the companies or certified public
accountants) and as stakeholder. c. Making judgements: The student, at
the end of the course, would be able to realize financial reporting
analysis and extraordinary operations in the companies. d.
Communication Skills: Students would be able to conduct relation with
the top management of the companies or with other specialists in the
companies involved in financial reporting analysis and extraordinary
operations. e. Learning skills: The contents of the course can be
understood with traditional lessons, exercises, case studies, involving an
an active role of the students during the lessons

Prerequisites

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Course unit content

The course is divided into two parts:
- analysis of financial ratios;
- the business combinations in the processes of development and reorganization

Full programme

1. The reclassification of the balance sheet and income statement
2. The ratio analysis: solidity, liquidity and profitability
3. The construction of the cash flow statement and the study of financial flows
4. The Business combinations and configuration of business capital
5. The supply and sale of the company
6. The merger and demerger
7.La transformation
8. The voluntary liquidation

Bibliography

Teodori C., L’analisi di bilancio, Giappichelli, Torino, 2008, capitoli 1, 2, 3, 4, 5, 6, 7 e 8.

Fornaciari L., Le operazioni straordinarie tra normativa nazionale e principi contabili internazionali, Gippichelli, Torino, 2016.

Study materials (available on the teacher's web site and in the office photocopying)

Teaching methods

Traditional lessons, exercises and case studies

Assessment methods and criteria

Written exam consists of two exercises and two open questions. A score of 20 is given to exercises and 10 to questions

Other information

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