First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
BUSINESS ADMINISTRATION
Course unit
EXAMINATION: ADVANCED FINANCIAL ACCOUNTING AND RISK AND PERFORMANCE MEASUREMENT
EPP7077937, A.A. 2018/19

Information concerning the students who enrolled in A.Y. 2018/19

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
Type of assessment Mark
Course unit English denomination EXAMINATION: ADVANCED FINANCIAL ACCOUNTING AND RISK AND PERFORMANCE MEASUREMENT
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 AMEDEO PUGLIESE SECS-P/07

Modules of the integrated course unit
Course unit code Course unit name Teacher in charge
EPP7077938 ADVANCED FINANCIAL ACCOUNTING (MOD. A) AMEDEO PUGLIESE
EPP7077939 RISK AND PERFORMANCE MEASUREMENT (MOD. B) FEDERICA RICCERI

Course unit organization
Period  
Year  
Teaching method frontal

Calendar
Start of activities 01/10/2018
End of activities 28/06/2019

Examination board
Board From To Members of the board
2 Commissione A.A. 2018/19 01/10/2018 30/09/2019 PUGLIESE AMEDEO (Presidente)
LONGO SARA (Membro Effettivo)
REDIGOLO GIULIA (Membro Effettivo)
RICCERI FEDERICA (Membro Effettivo)

Syllabus
Prerequisites: Fluency with basic principles of corporate finance and financial management are recommended since the class frequently builds on this knowledge base. An understanding of International Financial Reporting Standards (IFRS) is strongly recommended. A refresher will help.

If you feel you need a refresher, here a list of possible books (among many). All are available through the Library:

Introduction to Financial Accounting
Intermediate Financial Accounting
Financial Accounting with IFRS
Target skills and knowledge: Upon successful completion of the course, then student should be able to:
• Discern the features of Consolidated Financial Statements from single entity financial reports;
• Interpret the role of goodwill and allocation of intangible assets in purchase price allocation;
• Recognize accounting policies adopted by focal firms in their consolidated financial reports;
• Connect accounting policies to company valuation;
Examination methods: For attending and non-attending students the assessment is represented by a written exam worth 30 marks. Alternative forms of assessment (non-written) are not allowed. This is applicable to the following sessions:
- January/February
- June/July
- August/September

Please note that in order to sit the final exam you need to book it via Uniweb at the latest 3 days prior to the elected date. Please ensure you book the relevant examination according to your study plan:

• If you are majoring in Management, then your exam will be 9 ECTS and will be registered straight away;
• If you are majoring in Accounting, Finance and Control, then your exam has a follow-up (Risk and Performance Measurement, Prof Federica Ricceri) that is worth 6 ECTS. The course will be held in the second term. Should this be the case, note that on Uniweb will need to sign up for the 15 ECTS module/exam.

Note you are the only one aware of your choice, therefore make sure you select the right exam
Assessment criteria: FINAL EXAM – 100% OF OVERALL GRADE

It is an individual piece of assessment aiming at testing your understanding of the topics covered throughout the semester and in the course materials;

Format: Closed-book exam with multiple choices, short answers/essays and open-ended questions;

Written test (max 33 marks). 18 out of 33 to get a pass. The structure is tentatively the following:
- Multiple choice theoretical questions
- Exercise on consolidation and double-entry bookkeeping (multiple choice)
- Exercise on purchase price allocation or impairment test
- Exercise on valuation models