Course 2016-2017 a.y.

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  |  12 credits 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

Course Objectives

The course is aims at giving students a deep understanding of advanced accounting issues. Students will 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 will be discussed such: KPI, advanced budgeting and controlling issues. All event will be dealt looking at the impact for market players and financial analysts. Case studies and illustrative examples from the financial press will be 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 buyouts
• KPI and managerial implications
• Advanced issues in managerial accounting

Detailed Description of Assessment Methods

Students’ assessment will be as follows:

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

Textbooks

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

Exam textbooks & Online Articles (check availability at the Library)

Prerequisites

Basic knowledge of Financial Accounting and Financial Statement Analysis.

Last change 22/06/2016 15:42