Unit | Credits | Academic sector | Period | Academic staff |
---|---|---|---|---|
Lezione | 4 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Giuseppe Ceriani
|
Esercitazione | 1 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Beatrice Frazza
|
The course aims to analyse the laws involved as well as the structure and the content of the balance of a bank. Particular attention will be reserved to the combined set-out by the community regulation and the legislative decree 38/2005, which oblige banks to draft their own balance sheets according to IAS/IFRS. Another important issue which will be analyse during the course is the content of the consequent circular from Banca d’Italia 22/12/2005 262 which specifies the technical ways that the italian banks must apply in their balance sheets.
The exam consists in written examination followed by an oral examination.
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