First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
BUSINESS ADMINISTRATION
Course unit
ADVANCED FINANCIAL ACCOUNTING
EPP3060657, A.A. 2016/17

Information concerning the students who enrolled in A.Y. 2016/17

Information on the course unit
Degree course Second cycle degree in
BUSINESS ADMINISTRATION
EP1981, Degree course structure A.Y. 2013/14, A.Y. 2016/17
N0
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Number of ECTS credits allocated 9.0
Type of assessment Mark
Course unit English denomination ADVANCED FINANCIAL ACCOUNTING
Department of reference Department of Economics and Management
Mandatory attendance No
Language of instruction English
Branch PADOVA
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Lecturers
Teacher in charge ANTONIO PARBONETTI SECS-P/07
Other lecturers AMEDEO PUGLIESE SECS-P/07

Mutuating
Course unit code Course unit name Teacher in charge Degree course code
EPP4068022 ADVANCED FINANCIAL ACCOUNTING (MOD. A) ANTONIO PARBONETTI EP1981

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Core courses SECS-P/07 Business Administration 9.0

Course unit organization
Period Annual
Year 1st Year
Teaching method frontal

Type of hours Credits Teaching
hours
Hours of
Individual study
Shifts
Lecture 9.0 63 162.0 No turn

Calendar
Start of activities 03/10/2016
End of activities 16/06/2017
Show course schedule 2017/18 Reg.2013 course timetable

Examination board
Board From To Members of the board
3 Commissione AA 2016/17 01/10/2016 30/09/2017 PARBONETTI ANTONIO (Presidente)
BOESSO GIACOMO (Membro Effettivo)
BUTTIGNON FABIO (Membro Effettivo)

Syllabus

Common characteristics of the Integrated Course unit

Prerequisites: Knowledge of Financial and management accounting
Target skills and knowledge: At the end of this course a student will be able to
- account for business combination
- prepare a consolidated financial statement
- to account for financial instruments
- fundamental analysis that support investing
- application of the valuation approach to active investing and addresses related accounting issues
Examination methods: written test
and team work
Assessment criteria: grade of the written test and team work performance

Specific characteristics of the Module

Course unit contents: Substantial accounting background
Planned learning activities and teaching methods: The course aims at analyzing business combination and the most important related accounting issues.
At the end of the course a student will be able to deal with the main accounting issues related to business combination

Specifically the course will help student to:
• get a precise view of the importance of fair value accounting in business combination
• Get a comprehensive understanding of consolidated financial statements
• understand the main steps relevant for the impairment of goodwill
• Get a comprehensive understanding of the accounting for financial instruments
Additional notes about suggested reading: Class presentations,case studies and exercises will be provided in advance in order to get acquiatend with the topic covered during the lessons. Students must read in advance all the materials before the lessons
Textbooks (and optional supplementary readings)