First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
LAW AND ECONOMICS
Course unit
GOVERNANCE OF GROUPS AND CONSOLIDATED FINANCIAL STATEMENT
EPP3052002, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2019/20

Information on the course unit
Degree course Second cycle degree in
LAW AND ECONOMICS
EC0222, Degree course structure A.Y. 2017/18, A.Y. 2019/20
N0
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Number of ECTS credits allocated 9.0
Type of assessment Mark
Course unit English denomination GOVERNANCE OF GROUPS AND CONSOLIDATED FINANCIAL STATEMENT
Department of reference Department of Economics and Management
E-Learning website https://elearning.unipd.it/economia/course/view.php?idnumber=2019-EC0222-000ZZ-2019-EPP3052002-N0
Mandatory attendance No
Language of instruction Italian
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 FABRIZIO CERBIONI SECS-P/07
Other lecturers GIANGIACOMO INDRI RASELLI

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

Course unit organization
Period First semester
Year 1st Year
Teaching method frontal

Type of hours Credits Teaching
hours
Hours of
Individual study
Shifts
Lecture 9.0 64 161.0 No turn

Calendar
Start of activities 23/09/2019
End of activities 18/01/2020
Show course schedule 2019/20 Reg.2017 course timetable

Examination board
Board From To Members of the board
6 Commissione AA 2019/20 01/10/2019 30/11/2020 CERBIONI FABRIZIO (Presidente)
FABRIZI MICHELE (Membro Effettivo)
INDRI RASELLI GIANGIACOMO (Membro Effettivo)
MENINI ANDREA (Membro Effettivo)

Syllabus
Target skills and knowledge: Group management and group accounting. Consolidated financial statement.
Examination methods: Written.
Course unit contents: Groups. The control concept. Group compositions. Service agreements and other agreements. Cash Pooling. Group information systems and group rulements.
Preparation of CFS and annual reports (Italian law and IFRS). The preparation process.
Initial consolidation
Purchase price allocation
Consolidation techniques.
Subsequent consolidation
Non controlling interests
Deferred taxes
Transfer pricing
Textbooks (and optional supplementary readings)
  • Sòstero, Ugo; Saccon, Chiara, Bilancio consolidatodisciplina nazionale e IFRSUgo Sostero, Fabrizio Cerbioni, Chiara Saccon. Milano [etc.]: McGraw-Hill education, 2018. seconda ed. Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing
  • Loading of files and pages (web pages, Moodle, ...)

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