The aim of the course is to examine the groups of entities and the collaboration between companies. The analysis is based on the external financial communication to the market and to the financial institutions. In particular, the specific subject of the course is the consolidated financial statement as a typical document for internal and external disclosure.
- During the course following aspects are analyzed:
- objectives of consolidated financial statement;
- principles and methods of consolidation;
- the consolidation “boundary”;
- operations of consolidation;
- the elements of consolidated financial statement;
- the equity method;
- the analysis of consolidated financial statementOther information
The course is structured in lectures, case studies of consolidated financial statement and exercises.
The exam is divided in two parts
- written test;
- final oral interview.
The score of the written test is added to the score obtained through additional activities agreed with the teacher. The final score will consider the result of elective activities.
P. Biancone, M. Cisi “Corporate accounting and consolidated financial statement”, Celid, Torino, 2009.
Exercises, simulations and business cases provided by the teacher are published on www.klips.it.