Unit | Credits | Academic sector | Period | Academic staff |
---|---|---|---|---|
Lezione | 4 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Giuseppe Ceriani
|
Esercitazione | 1 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Beatrice Frazza
|
The course aims to develop into the problems concerning accounting models and the economy information by analysing the logic of differents accounting models in order to determine the earned income and the connected configuration of capital, in order to build the balance sheet and the consolidated balance sheet.
Particular attention will be reserved to the economy matrix of the various structures of the profit and loss account resulting from different accounting models in a way to appreciate the conceptual effectiveness of the patterns of the profit and loss account as expected by IA/IFRS and SIC/IFRIC.
The exam consists in a written examination followed by an oral examination.
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