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Course unit
ADVANCED FINANCIAL ACCOUNTING (MOD. A)
EPP4068022, A.A. 2016/17
Information concerning the students who enrolled in A.Y. 2016/17
Integrated course for this unit
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 |
Examination board
Examination board not defined
Common characteristics of the Integrated Course unit
Prerequisites:
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Knowledge of Financial and management accounting |
Target skills and knowledge:
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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:
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written test
and team work |
Assessment criteria:
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grade of the written test and team work performance |
Specific characteristics of the Module
Course unit contents:
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Substantial accounting background |
Planned learning activities and teaching methods:
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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:
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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) |
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