Info
Logo Bocconi

Course 2017-2018 a.y.

20556 - ADVANCED ACCOUNTING


CLMG - M - IM - MM - AFC - CLEFIN-FINANCE - CLELI - ACME - DES-ESS - EMIT - GIO
Department of Accounting

Course taught in English


Go to class group/s: 31

CLMG (6 credits - II sem. - OP  |  SECS-P/07) - M (6 credits - II sem. - OP  |  SECS-P/07) - IM (6 credits - II sem. - OP  |  SECS-P/07) - MM (6 credits - II sem. - OP  |  SECS-P/07) - AFC (6 credits - II sem. - OP  |  SECS-P/07) - CLEFIN-FINANCE (6 credits - II sem. - OP  |  SECS-P/07) - CLELI (6 credits - II sem. - OP  |  SECS-P/07) - ACME (6 credits - II sem. - OP  |  SECS-P/07) - DES-ESS (6 credits - II sem. - OP  |  SECS-P/07) - EMIT (6 credits - II sem. - OP  |  SECS-P/07) - GIO (6 credits - II sem. - OP  |  SECS-P/07)
Course Director:
ANTONIO MARRA

Classes: 31 (II sem.)
Instructors:
Class 31: FRANCO FLAVIO MIROGLIO


Course Objectives
The course aims at giving students a deep understanding of advanced accounting issues. Students get familiar with several relevant accounting events, among the others: companies mergers and disposals, understanding accounting quality, earnings quality and managerial activities and incentives to manipulate earnings.
Moreover, advanced managerial accounting topics are discussed, such: KPI, advanced budgeting and controlling issues. All event is dealt looking at the impact for market players and financial analysts. Case studies and illustrative examples from the financial press are used to increase familiarity with actual firms' financial statements and to emphasize the effect of financial accounting rules on the numbers presented in the financial statements.

Course Content Summary
  • Overall review of the main Consolidation concepts.
  • Accounting for Merger and Acquisition (M&A) and companies disposals.
  • Hedging currencies and main accounting issues for derivatives.
  • Hints on accounting implications following leverage buy-outs and management buy-outs.
  • KPI and managerial implications.
  • Advanced issues in managerial accounting.

Detailed Description of Assessment Methods

Students' assessment is as follows

  • 40% written final exam (end of classes).
  • 20% mid-term exam (spring break).
  • 40% group projects and class participation.

Textbooks
Learning materials are based on Book chapters, slide, cases and financial press. Materials details are given during the first lecture.

Prerequisites
Basic knowledge of Financial Accounting and Financial Statement Analysis.
Last change 01/06/2017 16:01