Bilancio consolidato - ENG
CONSOLIDATED FINANCIAL STATEMENTS
Professor Gaudenzio Albertinazzi
Course Code: EA033
Subject code: SECS-P/07
6 ECTS – 48 hours
Location: Novara
Educational aims
The course intends to develop the knowledge of the business groups and the drawing up of the consolidated financial statements
Content of the course
The course program includes the following topics:
1) business groups;
2) the theory of the consolidated financial statements
3) the drawing up of the consolidated financial statements
4) case studies.
Prerequisites
Passing the examination of business economics and accountancy
Course Texts
1) A. Principe, P. Tettamanzi, “Bilancio consolidato secondo i principi contabili internazionali”, Egea, 2009. The book is available in the library
2) Document OIC 17, Giuffré, 2006 – http://moodle.eco.unipmn.it/
3) Lecture notes with case studies – http://moodle.eco.unipmn.it/
4) International accounting standards IAS 21 27 28 31 IFRS 3 IFRS 10 http://moodle.eco.unipmn.it/
Teaching methods
The course consists of 48 hours of lessons with discussion of case studies and exercises
Examination
Oral examination. For students who attend classes there is a written exam at the end of lessons.