Modelli contabili per l'integrità economica del capitale (2009/2010)

Course not running

Course code
4S01957
Name of lecturer
Giuseppe Ceriani
Coordinator
Giuseppe Ceriani
Number of ECTS credits allocated
5
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
2nd semester dal Feb 22, 2010 al May 22, 2010.

Lesson timetable

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.

Syllabus

non pervenuto

Assessment methods and criteria

non pervenuto

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