Bank budgeting (2007/2008)

Course not running

Course code
4S00498
Credits
5
Coordinator
Giuseppe Ceriani
Teaching is organised as follows:
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

Learning outcomes

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.

Assessment methods and criteria

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

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