Module: Accountancy and Financial Reporting – A

Module: Accountancy and Financial Reporting – A-L
(Metodologie e determinazioni quantitative d’azienda 1: Contabilità e Bilancio)
Semester:
First Semester
Convenor:
Mauro Romano, Associate Professor
Contact details
Office: Room n. 16, Via Caggese 1
Email: [email protected] – [email protected]
Tel. 0881 – 781728
Personal web page:
http://www.economia.unifg.it/clea/pagine/docenti/mromano.htm
http://www.eafs.it/
Office hours
Wednesday from 9.30 to 11.00
(office hours will be revised at the end of the teaching term).
Credits
8 credits
Pre-requisites:
None
Target Students:
Available to all students of Basic Courses
Assessment:
One 2-hour written examination
Content
Aims
-
Financial reporting – Balance sheet – Income statement –
Cash Flow Statement – Financial Disclosure – International
Financial Reporting Standard – First Time Adoption
-
Equity operation - Accounting – Current e non-current assets
– Liabilities – Profit & Loss – Value of Companies –
Measuring performance
To explore the international dimensions of financial reporting.
To examine the main accounting issues that impact on the analysis
and interpretation of financial statements of multinational companies.
This is done from the perspective of International Financial Reporting
Standards (which must be applied by Italian listed companies from
2008).
To analyze the techniques of accountancy in order to some
operation regarding corporate assets, equity or liabilities.
To introduce valuation models of a business or a M&A operation.
Key Words:
Accountancy, Financial Reporting, IAS/IFRS, International
Accounting, Valuation
Reading list:
B.J. EPSTEIN, E.K. JERMAKOWICZ, Wiley IFRS 2007:
Interpretation and Application of International Financial Reporting
Standards, Wiley, London, 2007
T. KOLLER, M. GOEDHART, D. WESSELS, Valuation: Measuring
and Managing the Value of Companies, 4a ed., Wiley, New York,
2005.