Learning outcomes
The course aims to develop into the problems concerning the capital maintenance 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 IAS/IFRS and SIC/IFRIC.
