ECTS - University of Pisa
Scheda programma d'esame
FINANCIAL STATEMENTS
BRUNO LAROSA
Academic year2016/17
CourseECONOMICS AND COMMERCE
Code084PP
Credits6
PeriodSemester 1
LanguageItalian

ModulesAreaTypeHoursTeacher(s)
VALUTAZIONI DI BILANCIOSECS-P/07LEZIONI42
BRUNO LAROSA unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge
The student who successfully completes the course will have the ability to understand financial statements in view of the most recent theories for the assessment of the business performance; will be able to demonstrate a solid knowledge of financial statements in the framework of business communication system; will be able to to demonstrate advanced knowledge of fiscal rules applied to the financial statements and will be able preparing financial statements.
Assessment criteria of knowledge
The students will achieve knowledge and skills in respect of financial statements. These can be summarized as follows: Understanding the accounting methodology with reference to the processes of data classification, gathering and recording. Correctly valuating principal financial statement items, according to fiscal law and to accounting principles. Drawing up yearly reports, classifying them according to the accounting schemes. Analyzing and interpreting yearly reports in order to determine the company's performance and discovering the abuse of "creative accounting" tecniques;

Methods:

  • Final oral exam
  • Final written exam
Teaching methods

Delivery: face to face

Learning activities:

  • attending lectures
  • individual study
  • Practical

Attendance: Not mandatory

Teaching methods:

  • Lectures
  • Task-based learning/problem-based learning/inquiry-based learning
Syllabus
Financial Accountig (Balance sheet and other information documents) Financial statement valuations Financial statement analysis Basic concepts in transfer pricing "Creative accounting" tecniques
Bibliography
Giancarlo Di Stefano " Il bilancio di esercizio: logiche economico aziendali e aspetti giuridico formali" Edizioni Il Borghetto snc -Pisa Recommended reading includes the following works: updated civil and fiscal code.
Updated: 14/11/2016 17:27