First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
BUSINESS ADMINISTRATION
Course unit
ACCOUNTING FOR FINANCIAL INSTRUMENTS AND INSTITUTIONS
EPP7078302, A.A. 2018/19

Information concerning the students who enrolled in A.Y. 2017/18

Information on the course unit
Degree course Second cycle degree in
BUSINESS ADMINISTRATION
EP2423, Degree course structure A.Y. 2017/18, A.Y. 2018/19
N0
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Degree course track ACCOUNTING AND FINANCE [001PD]
Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination ACCOUNTING FOR FINANCIAL INSTRUMENTS AND INSTITUTIONS
Website of the academic structure http://www.economia.unipd.it
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 SARA LONGO 000000000000

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Core courses SECS-P/07 Business Administration 6.0

Course unit organization
Period Second semester
Year 2nd Year
Teaching method frontal

Type of hours Credits Teaching
hours
Hours of
Individual study
Shifts
Lecture 6.0 42 108.0 No turn

Calendar
Start of activities 25/02/2019
End of activities 14/06/2019

Examination board
Board From To Members of the board
1 Commissione AA 2018/19 01/10/2018 30/09/2019 PARBONETTI ANTONIO (Presidente)
FURLAN ANDREA (Membro Effettivo)
PUGLIESE AMEDEO (Membro Effettivo)

Syllabus
Prerequisites: Solid knowledge about financial accounting and banks’ business model
Target skills and knowledge: At the end of the course, the students should be able:
• to use accounting data and indicators, methods and procedures;
• to explain the difference between the financial accounting and its specific application in banking;
• to systemize the information needed for the preparation of the financial statements of the banks;
• to analyze and interpret from an accounting perspective the bank money transfer payments and the bank loans;
• to analyze and interpret from an accounting perspective the solvency indicators, capital adequacy, profitability and other factors, which determine the financial and economic stability of the banks.
Examination methods: The exam tests the problem solving ability. Students will be evaluated considering assignments and team works.
Assessment criteria: Students will be evaluated considering their ability to solve problems using the knowledge acquired during the course
Course unit contents: The course examines the following topics:

1. Introduction to bank reporting
• General analysis of bank’s financial statements
• Overview of bank regulation and standards
2. Financial Instruments
• Amortized cost accounting vs fair value accounting
• Debate on fair value accounting
• Accounting for investment securities (reclassification, gains trading, impairment)
3. Loans
• Accounting for loans and loan losses
• Accounting and disclosure for impaired and unimpaired loans
• Loan portfolio quality and loan loss reserve adequacy
4. Securitization
• Securitization structures
• Accounting for securitization
5. Derivatives and Hedging
• Economic hedge vs accounting hedge
• Fair value vs cash flow hedge
• Required disclosure
Planned learning activities and teaching methods: For each topic there will be a mix of lectures, classroom discussion and cases
Additional notes about suggested reading: Slides, professional notes and Accounting standards
Textbooks (and optional supplementary readings)

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)