Accounting models and Economic Information - Esercitazione (2007/2008)

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Course code
4S00506
Name of lecturer
Beatrice Frazza
Number of ECTS credits allocated
1
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Period
1° sem lez dal Oct 1, 2007 al Dec 21, 2007.
Course news Seminars related to the course

To show the organization of the course that includes this module, follow this link * Course organization

Lesson timetable

Learning outcomes

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.

Assessment methods and criteria

The exam consists in a written examination followed by an oral examination.

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