FINANCIAL STATEMENT AND DISCLOSURE
cod. 1008865

Academic year 2023/24
1° year of course - First semester
Professor
- Gianluca GABRIELLI
Academic discipline
Economia aziendale (SECS-P/07)
Field
Aziendale
Type of training activity
Characterising
42 hours
of face-to-face activities
6 credits
hub: PARMA
course unit
in ITALIAN

Learning objectives

At the end of the course the student is expected to be able to: a) have knowledge and understanding of the international financial reporting standards of the International Accounting Standard Board and the financial disclosure; b) apply the knowledge acquired when reading the financial statements and reports published by public interest entities; c) independently judge and assess the most appropriate choices when applying international financial reporting standards and disclosure; d) communicate correctly and transparently the information deriving from the application of international financial reporting standards and the financial information required by the stakeholders; e) learn skills in order to work in a professional context.

Prerequisites

Basic knowledge on accounting and financial statements based on Italian accounting standards.
Recommended book (used on the courses of accounting in the bachelor degree of University of Parma):
Andrei, A. e Fellegara, A. M. (Ed.). (2019). Contabilità generale e bilancio d’impresa. G. Giappichelli Editore.
Azzali, S. (Ed.). (2019). Financial reporting and Accounting standards (Vol. 7). G. Giappichelli Editore.

Course unit content

The contents relate to financial statements prepared in accordance with International Financial Reporting Standards, in the wider context of the financial reporting addressed to the stakeholders.

Full programme

- - -

Bibliography

The teaching materials used during the lessons are uploaded to Elly. To download the material it is necessary to register for the online course. The material used is considered an integral part of the teaching material. Non-attending students are reminded to check the material available and the information provided by the teacher via the Elly platform.

Teaching methods

Traditional learning methods, exercises and seminars. Group work on a voluntary basis.

Acquisition of knowledge: through lectures.
Acquisition of the ability to apply knowledge: through exercises.
Acquisition of independent judgment and learning skills: through the analysis of real cases.
Acquisition of technical language: through the use and the explanation of the terminology commonly used by the financial community.

Assessment methods and criteria

The learning assessment includes a final individual written exam. The final grade in thirty-two let to have an objective evaluation to assign “lode”. To pass the exam, regardless of the score of the groupwork, the final written exam must be sufficient (at least 18).


GROUPWORK: CASE STUDY ANALYSIS
During the course, the student may voluntarily carry out a group work which can provide 0, 1, 2 or 3 points (depending on the results obtained) to be added to the final written exam grade. The group work must be presented orally and sent to the teacher in pdf format in the appropriate deposit on Elly within the set deadlines indicated on Elly.



USEFUL MATERIALS FOR THE EXAM AND COMMUNICATION OF RESULTS
The use of texts or electronic devices, like for example smartphone or smartwatch, during the final written test is not permitted, while the use of the calculator is permitted. The results will be communicated to students through the IT system used in this regard by the Department of Economic and Business Sciences, Esse3. There are no intermediate individual tests or oral exams.

DUBLIN DESCRIPTORS
The acquisition of knowledge and the acquisition of ability to understand will be verified by the exercises in the final written test.
The acquisition of ability to apply knowledge, of independent judgment and learning skills will be ascertained with the analysis of extracts from real cases.
The ability to communicate with appropriate technical language will be ascertained by verifying the suitability of the lexicon adopted by the student during the evaluation.

Other information

- - -