Course 2004-2005 a.y.

Go to class groups 31

CLEA (6 credit points - I sem. - AI) - CLAPI (6 credit points - I sem. - AI) - CLEFIN (6 credit points - I sem. - AI) - CLELI (6 credit points - I sem. - AI) - CLEACC (6 credit points - I sem. - AI) - DES (6 credit points - I sem. - AI) - CLEMIT (6 credit points - I sem. - AI) - DIEM (6 credit points - I sem. - RR) - CLSG (6 credit points - I sem. - AI)

Course Director:
ANNALISA PRENCIPE

Course Objectives

The objective of this course is twofold. First, it aims at examining some intermediate and advanced financial accounting issues, such as consolidated financial statements, accounting for business combinations and intangibles, segment reporting and other topics particularly relevant for multinational corporations.  A seminar is dedicated to the use of financial accounting information for investing and financing decisions, and the topic of the quality of earnings and its impact on financial statement analysis. Second, it aims at introducing the basic concepts and tools of management accounting, mainly from a decision making standpoint. Here, the classes will start from a very basic level, since this is a new topic for most of the students enrolled in this course.
This course is designed primarily for students who expect to be users more than preparers of financial statements and management accounting reports.

Course Content Summary

• Consolidated financial statements
• Business combinations
• Accounting for intangibles
• Financial accounting issues for multinational corporations
• The use of accounting information for investing and financing decisions
• Earnings quality analysis
• Introduction to management accounting

Textbooks

Most of the teaching  material will be prepared and handed-out by the instructors in class or through B-learning.
The students will also be suggested to refer to a textbook for a more complete analysis of some of the topics handled during the course. The textbook will be indicated by the instructors on the first day of class.

Detailed Description of Assessment Methods

Attending students
The exam is written. Attending students can choose to sit two partial exams or a general exam.

Non attending students
Non attending students can sit only the general exam.